v2810-1087

Document Title Page

No; 13,523

In the United States Court of Appeals

for the Ninth Orcuit

Estate of Wallace Caswell, Deceased; Jennui: J.

Caswell, Administkatrix, petitionee

Commissioner of J.nteenal EEVENtJE, respondent

and

Estate of Charles Henry Caswell, Deceased ; Earl

  1. Caswell, Administrator, peittioner

Commissioner of Internal Revenite, respondent

ON PETITIONS FOR REVIEW OF THE DECISION.

COURT OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

  1. BRIAN HOLLAND,

Assistant Attorney General.

ELLIS N. SLACK,

    1. PRESCOTT,

WILLIAM L. NORTON, JR.,

Special Assistants to the Attorneii (iarwral


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