v1878-213

No. 7477

In the United States Circuit Court of

Appeals for the Ninth Circuit

Frida Hellman Cole, as Executrix of the Estate

of Louis M. Cole, deceased, petitioner

v.

Commissioner of Internal Revenue, respondent

ON PETITION FOR REVIEW OF DECISION OF THE UNITED

STATES BOARD OF TAX APPEALS

BRIEF FOR THE RESPONDENT

FRANK J. WIDEMAN,

Assistant Attorney General.

SEWALL key,

F. A. LeSOURD,

Special Assistants to the Attorney General.

SLFn

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