v2336-673

No. 9837

IN THE

United States Circuit Court of Appeals

For the Ninth Circuit

Bank of America National Trust and

Savings Association, Trustee of the

John and Pauline Toimingsen Trust,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

Upon Petition to Review a Decision of the United States

Board of Tax Appeals.

BRIEF FOR PETITIONER.

1. 1. Radil,
2. 1. KlLMAR'IMN,
3. 1. Sims, Jr.,

Knight, Boland & Riordan,

444 California Street, San Francisco,

Attonieys for Petitioner.

Pernau-Walsh Pkinting Co., San Fbanoisco

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