v2500-279

No. 11758

In the United States Circuit Court of Appeals

for the Ninth Circuit

Estate of Joseph H. Heidt, Deceased ; Louise Seeley,

Executrix, petitioner

Commissioner op Internal Revenue, respondent

ON PETITION FOB REVIEW OF THE DECISION OF THE TAX

COURT OF THE UNITED STATES

BHIEP FOR the respondent

THEBON LAMAR CAUDLE,

Assistant Attorney General.

LEE A. JACKSON,

MELVA M. GRANEY,

Special Assistants to the Attorney General.

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