v2684-435

No. 12954

In the United States Court of Appeals

for the Ninth Circuit

Commissioner of Internal Revenue, petitioner

Title and Trust Company, a Corporation, respondent

ON PETITION FOR REVIEW OF THE DECISION OF TEE TAX

COURT OF THE UNITED STATES

BRIEF FOR THE PETITIONER

THERON LAMAR CAUDLE,

Assistant Attorney General.

ELLIS N. SLACK,

HARRY MARSELLI.

Special Assistants to the Attorney General-

r IL ED

SEP 22 1951

PAUL P. O'BRIEN. Clerk

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