v2054-453

Ko.8521 ^.^

In the United States Circuit Court of

Appeals for the Ninth Circuit

Commissioner of Internal Revenue, petitioner

Beach D. Lyon, Administrator of the Estate of

Homer Laughlin, Jr., Deceased, respondent

ON PETITION FOR REVIEW OF DECISION OF THE UNITED

STATES BOARD OF TAX APPEALS

BRIEF FOR THE PETITIONER

JAMES W. MORRIS,

Assistant Attorney General.

SEWALL KEY,

JOHN G. REMEY,

Special Assistants to the Attorneij Gi ncral.

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