v2717-727

No. 13,147

In the United States Court of Appeals

for the Ninth Circuit

Estate of Mabel Cochkan, Deceased; Sidney Elmer

Cochran and Donald Robert Cochran, Executors,

AND Joseph E. Cochran, petitioners

V,

Commissioner of Internal IlEVExrE, EEsroxDK.Ni'

ON PETITION FOR REVIEW OF THE DECISIONS OF THE TAX

COURT 'OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

ELLIS N. SLACK,

Acting Assistant Attorney General.

1. 1. PRESCOTT,

FRED E. YOUNGMAN,

Special Assistants to the Attorney General.

FILED

MAY - 7 1952

PAUL P. O'BRIEN

CLERK

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