v2657-1013

No. 12,664

IN THE

United States Court of Appeals

For the Ninth Circuit

Commissioner of Internal Revenue,

Petitioner,

vs.

Grace H. Kelham, Leila H. Neill, Ellis

1. Moore, Harriet H. Belcher, and

Lillie S. Wegeforth,

Respondents.

On Petitions for Review of the Decisions of the Tax Court

of the United States.

BRIEF FOR RESPONDENTS.

Leon de Fremery,

Morrison, Hohfeld, Foerster,

Shuman & Clark,

Crocker Building, San Francisco 4. California,

Counsel for Respondent*.

^AUL P. O'BRIEN, Walter Slack,

2 Pine Street, San Francisco 11, California,

Counsel for Alma de Bretteville Spreckels,

Respondent in No. 12,657 and Counsel

for Spreckels-Rosekrans Investment Com-

pany, John N. Rosekrans and Alma

Spreckels Rosekrans, Respondents in No.

12,663.

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