v2657-701

No. 12664

ftlmteb States

Court of Appeals;

for tfte iJintfj Circuit.

COMMISSIONER OF INTERNAL REVENUE,

Petitioner,

vs.

GRACE H. KELHAM, LEILA H. NEILL, ELLIS

1. MOORE, HARRIET H. BELCHER, and

LILLIE S. WEGEFORTH,

Respondents.

Ixangcrtpt of &ecorb

Petitions to Review Decisions of the Tax Court

of the United States.

Phillips & Van Orden Co., 870 Brannan Street, Son Francisco, Calif.

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