v2253-607

No. 9723

In the United States Circuit Court of Appeals

for the Ninth Circuit

Florence H. Ehrman, petitioner

I Commissioner of Internal Revenue, respondent

Clara Hellman Heller, petitioner

Commissioner of Internal Revenue, respondent

Frances J. Hellman and Wells Fargo Bank & Union

Trust Co., Trustees Under the Last Will and

Testament of I. W. Hellman, Jr., Deceased, peti-

tioners

Commissioner of Internal Revenue, respondent

ON PETITIONS FOR REVIEW OF DECISIONS OF THE UNITED

STATES BOARD OF TAX APPEALS

BRIEF FOR THE RESPONDENT

SAMUEL 0. CLARK, Jr.,

Assistant Attorney General.

SEWALL KEY,

BENJAMIN M. BRODSKY,

Special Assistants to the Attorney General.

PAUIiPiO'BRreN,

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