v2038-121

No. 7724

In the United States Circuit Court of

Appeals for the Ninth Circuit

Commissioner of Internal Revenue, petitioner

Corinne S. Koshland, respondent

ON PETITION FOR REVIEW OF DECISION OF THE UNITED

STATES BOARD OF TAX APPEALS

BRIEF FOR THE PETITIONER

FRANK J. WIDEMAN,

Assistant Attartvey QetiernL

SEWALL KEY,

JOHN MacC. HUDSON,

Special Assistatits to the Attorney Oeneral.

PJ

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