v2431-639

No. 11,088

IN THE

United States Circuit Court of Appeals

For the Ninth Circuit

Commissioner of Internal Revenue,

Petitioner,

vs.

The Bank of California, National Asso-

ciation, Executor of the Estate of Mar-

garet Eyre Girvin, Deceased,

Bespondent.

On Petition for Review of the Decision of the Tax Court

of the United States.

BRIEF FOR RESPONDENT.

Allen Gr. Wright,

Mills Building, San Francisco 4,

Edward Hale Julien,

Mills Building, San Francisco 4,

Attorneys for Bespondent.

FILtu

PAUL P. O'BKtEN*

CLCKK

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