v3129-807

No. 15724

illlMi H- -^-^ " "t'

In the United States Court of Appeals

for the Ninth Circuit

Fred C. Niederkrome, E. Royce, Dora F. Royce,

Ezra Royce, B. Royce, Estate of Isabelle H.

Royce, Deceased, B. Royce, Executor, Robert

1. Jacob, Agnes C. Jacob, Albert L. Schneider

and Bertha Schneider, petitioners

Commissioner of Internal Revenue, respondent

On 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,

Melva M. Graney,

Helen A. Buckley,

Attorneys,

Department of Justice,

Washington 25, D. C.

Fl I FD

APR 1 4 195&

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