v2247-79

No. 9669

IN THE

United States Circuit Court of Appeals

For the Ninth Circuit

Commissioner of Internal Revenue,

Petitioner,

vs.

Alma de Bretteville Spreckels,

Respondent.

BRIEF FOR RESPONDENT.

Walter Slack,

Balfour Building, San Francisco,

John Elliott Cook,

Russ Building, San Francisco,

Attorneys for Respondent.

Pbenau-Walsh Pbintino Co., San Feancisoo

FILED

JAN 2 4 1941

PAUL P; O'BRIEN,

LRK

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