v2322-301

No. 9832

In the United States Circuit Court of Appeals

for the Ninth Circuit

Commissioner of Internal Revenue, petitioner

/.

Bishop Trust Company, Limited, Executor of the

Estate of John A. McCandless, Deceased, re-

vSPONDENT

ON PETITION TO REVIEW A DECISION OF THE UNITED STATES

BOARD OF TAX APPEALS

BRIEF FOR THE PETITIONER

SAMUEL O. CLARK, Jr.,

As&i^tant Attorney Oeneral.

1. LOUIS MONARCH.

SHERLEY EWING,

Special Assistants to the Attorney Chneral.

:^^t^

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