v2586-869

No 12279

Sntfie

Winitth States;

Court of ^ppeate

JFor tt)e Btnti) Circuit

ESTATE OF DELL HINDS HIGGINS,

DECEASED, SYDNEY M. HIGl-

GINS, EXECUTOR,

Petitioner,

vs.

COMMISSIONER *t)F INTERNAL

REVENUE,

Respondent.

ON PETITION FOR REVIEW OF THE DECI-

SION OF THE TAX COURT OF THE

UNITED STATES.

REPLY BRIEF FOR THE PETITIONER

GEORGE H. STONE,

1004 San Diego Trust (ly4i^^iK^Bfllflj,

San Diego 1, Calif ornia, - OLKRK

Counsel for Petitioner.

WM. D. MORRISON,

840 San Diego Trust & Savings Building,

San Diego 1, California,

Counsel for Petitioner.

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