v2027-205

No. 8579

In the United States Circuit Court of

Appeals for the Ninth Circuit

Commissioner op Internal Revenue, petitioner

D WIGHT Whiting and George N. Whiting, Trus-

tees AND Beneficiaries for and of Emily S.

Perkins, Deceased, respondents

ON PETITION FOR REVIETW OF DECISION OF THE UNITED

STATES BOARD OF TAX APPEALS

BRIEF FOR THE PETITIONER

JAMES W. MOBBIS,

Assistant Attorney General.

SEWALL KEY,

BEBRYMAN GREEN,

Special Assistants to the Attorney General.

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