v2586-841

No. 12,279

In the United States Court of Appeals

for the Ninth Circuit

Estate of Dell Hinds Higgins, deceased, Sydney M.

HiGGiNs, Executor, petitioner

Commissioner of Internal Revenue, respondent

ON PETITION FOR REVIEW OF THE DECISION OF THE TAX

COURT OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

THERON LAMAR CAUDLE,

Assistant Attorney General.

ELLIS N. SLACK,

GEORGE D. WEBSTER,

Special Assistants to the Attorney General.

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