v2810-733

No. 13503

IN THE

United States Court of Appeals

For the Ninth Circuit

GnjLio Particelli, Petitioner

Commissioner of Internal Revenue, Respondent

Estate of Eletta Particelli, Deceased, aud

Arthur Guerrazzi, Executor, Petitioners

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On Petitions for Review of the Decisions of the Tax Court of the United States

BRIEF FOR THE RESPONDENT

1. Brian Holland,

Assistant Attorney General.

Ellis N. Slack,

1. Dee Hansox,

Special Assistmits to the

Attorucif OriirrnJ'.

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