v2431-533

Ko. 11080

In the United States Circuit Court of Appeals

for the Ninth Circuit

John E. Gallois, Executor, axd Jeanne G. Hill,

Executrix of the Estate of Margaret P. Gallols,

Deceased, petitioners

Commissioner of Internal Revenue, respondent

ON PETITION FOR REVIEW OF THE DECISION OF THE TAX

COURT OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

SAMUEL 0. CLARK, Jr.,

Aisistant Attorneii Genera.

SEW ALL KEY,

1. 1. PRESCOTT,

LOUISE FOSTER,

Special Assistants to the Attorney Oeneral.

LLI

n

PAUL. p. O'BRIEN.

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