v1821-829

No. 7315

'" ' '

In the United States Circuit Court of

Appeals for the Ninth Circuit

Guy T. Helvering, Commissioner of Internal

Revenue, petitioner

Frances Hampton, Surviving Widow and Joint

Tenant of William E. Hampton, Deceased, re-

spondent

ON PETITION FOB REVIEW OF DECISION OF THE UNITED

STATES BOARD OF TAX APPEALS

BRIEF FOR THE PETITIONER

FRANK J. WIDEMAN,

Assistant Attorney Qeneral.

SEWALL KEY,

HARRY MARSELLI,

Special Assistants to the Attorney General.

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