v2692-927

No. 12928

In the CFnited States Court of Appeals

for the Ninth Circuit

f

Estate of Herbert B. Hatcf, Deceased, Juaitita O,

Hatch, Executrix and American Trust Company,

Executor; Juanita O. Hatch and Herbert B.

Hatch, Jr., petitioners

Commissioner of Internal Revenue, respondent

ON PETITION FOR REVIEW OF THE DECh'ilONS OF THE TAX

COURT OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

THERON LAMAB CAUDLE,

Assistant Attorney General.

ELLIS N. SLACK,

LEE A. JACKSON.

MELVA KL GRANEY,

Special Assistants to the Attorney OeneraL

FIl-E

oAiir P O'BRIEN

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