v3101-1049

No. 16⁶⁸ V

In the United States Court of Appeals

for the Ninth Circuit

Estate of Delano T. Starr, Deceased, Mary W.

Starr, Executrix, and Mary W. Starr, peti-

tioners

Commissioner of Internal Revenue, respondent

On Petition for Review of the Decision of the

Tax Court of the United States

BRIEF FOR THE RESPONDENT

Charles K. Rice,

Assistant Attorney General.

Lee a. Jackson,

Robert N. Anderson,

Davis W. Morton. Jr.,

Attoimeys,

Depcirtment of Justice,

Wc.hinr/ton 25, D. C.

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