v2301-511

No. 10171

In the United States Circuit Court of Appeals

for the Ninth Circuit

Elizabeth H, Fisher^ petitioner

Commissioner of Internal Revenue, respondent

ON PETITION FOR REVIEW OF THE DECISION OF THE

UNITED STATES BOARD OF TAX APPEALS

BRIEF FOR THE RESPONDENT

SAMUEL O. CLARK, Jr.,

Assistant Attorney General.

sewall key,

helen r. carloss,

LOUISE foster,

Special Assistants to the

Attorney General.

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