v2375-293

No. 10087

In the United States Circuit Court of Appeals

for the Ninth Circuit

Minnie L. Whitthorne and Eva Whitthorne, Ex-

ecutrices of the estate of w. r. whitthorne,

Deceased, petitioners

Commissioner of Internal Revenue, respondent

and

Sherwood Swan, petitioner

Commissioner of Internal Revenue, respondent

ON PETITION FOR REVIEW OF THE DECISIONS OF THE UNITED

STATES BOARD OF TAX APPEALS

BRIEF FOR THE RESPONDENT

SAMUEL 0. CLARK, JR.,

Assistant Attorney General.

SEWALL KEY,

HELEN R. CARLOSS,

LOUISE FOSTER,

Special Assistants to tlw Attorney General.

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