v1762-667

Document Title Page

No. 6814

In the United States Circuit Court of

Appeals for the Ninth Circuit

Helena Liebes^ as Executrix of the Last Will

AND Testament of Isaac Liebes^ Deceased, pe-

titioner

Commissioner of Internal Revenue, respondent

ON PETITION TO REVIEW THE DECISION OF THE UNITED

STATES BOARD OF TAX APPEALS

BRIEF POR THE RESPONDENT

    1. YOUNGQUIST,

Assistant Attorney General.

SEWALL KEY,

WM. CUTLER THOMPSON,

HAYNER N. LARSON,

Special Assistants to the Attorney Qeneral.

    1. CHAREST,

General Counsel^ Bureau of Internal Revenue,

FRANK T. HORNER,

Special Attorney, Bureau of Internal Revenue,

Of Counsel.


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