v2862-153

No. 14267

In the United States Court of Appeals

for the Ninth Circuit

The Estate of Louis Hichakus, Dkceasld; Aakon

Richards, Executor, and Celia Lesser, Executrix,

petitioner

Commissioner of Internal Revenue, respondent

ON PETITION FOR REVIEW OF THE DECISIONS OF THE TAX

COURT OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

1. BRIAN HOLLAND,

Assistant Attorney General.

ELLIS N. SLACK,

HOWARD P. LOCKE,

DAVIS W. MORTON, JR.,

Special Assistants to the

Attorney General.

F I L t D

JUL *"^ 'C'/t

PAUL P. CB'*""^'

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