v2327-913

No. 10289

In the United States Circuit Court of Appeals

for the Ninth Circuit

Lombard Trustees, Ltd., a Trust, and Charles S.

Lombard, Bertha M. Lombard and Norman M.

Lombard, Trustees thereof, 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,

IRVING I. AXELRAD,

Special Assistants to the Attorney General.

Fir rn

JAr

PAUL P. o oi,c

CL.fc.KK

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