v3194x-635

No. 18128

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

1. 1. Jackson and Bank of America National

Trust and Savings Association, as Trustees under

the Will of G. A. Richards, Deceased; Frances S.

Cartmell (formerly Frances S. Richards and

Parker), Executrix of the Will of said

Frances S.

decedent,

vs.

United States of America,

Appellants,

Appellee.

On Appeal From the Judgment of the United States

District Court for the Southern District of California.

BRIEF FOR THE APPELLEE.

LOUIS F. OBERDORFER,

Assistant Attorney General.

LEE A. JACKSON,

ROBERT N. ANDERSON,

MICHAEL K. CAVANAUGH,

Attorneys,

Department of Justice,

Washington 25, D. C.

FRANCIS C. WHELAN,

United States Attorney,

WALTER S. WEISS,

Assistant United States Attorney,

Chief, Tax Section,

LOYAL E. KEIR,

Assistant United States Attorney.

600 Federal Building,

Los Angeles 12, California,

Attorneys for Appellee.

b I L E D

Parker & Son, Inc., Law Printers, Los Angeles. Phone MA- 6-9171.

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