v1995-373

, S ^' - X

No. 8356

In the United States Circuit Court of

Appeals for the Ninth Circuit

Bank of America National Trust and Savings

Association, Executor of the Last Will and

Testament of Merton J. Price, Deceased, peti-

tioner

co^niimissioner of internal revenue, respondent

OX PETIT lOX FOR REVIEW OF DECISION OF THE UNITED

STATES BOARD OF TAX APPEALS

BRIEF FOR THE RESPONDENT

ROBERT H. JACKSON,

Assistant Attorney General.

SEV/ALL KEY,

NORMAN D. KELLER,

LOUISE FOSTER,

Speeial A.^sistants to the Attorney General.

FILED

JAN 30 1937

PAUL P. O'SRiEN,

etERK

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