v2107-1027

No. 8886

In the United States Circuit Court of

Appeals for the Ninth Circuit

Taft Building Land Trust, Trust No. B-7620,

Title Insurance and Trust Company, Trustee,

petitioner

Commissioner of Internal Revenue, respondent

UPON PETITION TO REVIEW A DECISION OF THE UNITED

STATES BOARD OF TAX APPEALS

BRIEF FOR THE RESPONDENT

JAMES W. MOERIS,

Assistant Attorney Oeneral,

SEWALL KEY,

NORMAN D. KELLER,

1. DEE HANSON,

Special ^issistmita to the Attorney Oeneral.

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