v2336-749

Ko. 9837

In the United States Circuit Court of Appeals

for the Ninth Circuit

Bank of America National Trust and Savings Asso-

ciation, Trustee of the John and Paut.ine Ton-

ningsen Trust, petitioner

C0:IMiSSI0NER OF INTERNAL REVENUE, RESPONDENT

ON PETITION FOB REVIEW OF THE DECISION OF THE UNITED

1TATES BOARD OF TAX APPEALS

BRIEF FOR THE RESPONDENT

SAMUEL O. CLAEK, Jr.,

Assistant Attorney General.

GEBALD L. WALLACE,

BERNAED CHERTCOFF,

Special Assistants to the Attorney General.

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