v2586-773

No. 12279

Winittti Matta

Court of Appeals;

jFor ttie fiintit Circuit

ESTATE OF DELL HINDS HIGGINS,

DGCG9,SG(i

SYDNEY M. HIGGINS, Executor,

Petitioner,

vs.

COMMISSIONER OF INTERNAL

REVENUE,

Respondent.

ON PETITION FOR REVIEW OF THE DE-

CISION OF THE TAX COURT OF THE

UNITED STATES.

BRIEF FOR THE PETITIONER

GEORGE H. STONE,

1004 San Diego Trust & Savings Bldg.,

San Diego 1, California,

Cotmsel for Petitioner.

WM. D. MORRISON,

840 San Diego Trust & Savings Bldg.,

San Diego 1, California,

Counsel for Petitioner.

^'Al' iiiifci&tViV

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