v2961-1231

No. 15031

WT^rw^'^rjy

In the United States Court of Appeals

for the Ninth Circuit

JTATE OF Herbert B. Miller, Deceased, United

^States National Bank of Portland, (Oregon),

^Administrator, d.b.n., c.t.a., petitioner

CojyjMissioNER OF Internal Revenue, respondent

PETITIONS FOR REVIEW OF THE DECISIONS OF THE TAX

COURT OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

CHARLES K. RICE,

Assistant Attorney General.

LEE A. JACKSON,

HILBERT P. ZARKY,

GRANT W. WIPRUD.

Attorneys, Department of Justice,

Washington 35, D. C.

FILED

JUL -2 1956

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