v3392-925

'^6241967

No. 21,185

IN THE UNITED STATES COUET OF APPEALS

FOR THE NINTH CIRCUIT

JOAN E. HELLER TRUST, et al.,

Petitioners

COMMISSIONER OF INTERNAL REVENUE,

Respondent

ON PETITION FOR REVIEW OF THE EQECISION OF THE

TAX COURT OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

FILED

MITCHELL ROGOVIN,

Assistant Attorney General ,

LEE A. JACKSON,

DAVID 0. WALTER,

FEB 23 1967 marco s. sonnenschein.

Attorneys ,

Department of Justice ,

WM. B, LUCK, CLERK Washington, D. C. 20³⁰

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