v2743-801

Document Title Page

No. 13,275

In the United States Court of Appeals

for the Ninth Circuit

Estate of Lloyd E. Crellin, Deceased, Centbal Bank,

a corporation, Executor, Laura C. Fitzgerald, Mona

  1. Crellin, Ethel C. HAiiL and Jane C. Everett,

petitioners

i

Commissioner or Internal Revenue, respondent

ON PETITION FOB REVIEW OF THE DECISIONS OF THE TAX

COURT OF THE UNITED STATES

BRIEF FOR THE' RESPONDENT

ELLIS N. SLACK,

Acting Assistant Attorney General.

  1. HENRY KUTZ,

Special Assistant to the Attorney General.


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