v3206x-519

Document Title Page

No. 17050

In the United States Court of Appeals

for the Ninth Circuit

Bay Counties Title Guaranty Co. (Formerly

Bay Counties Escrow Co. ) , petitioner

Commissioner of Internal Revenue, respondent

On Petition for Review of the Decision

of the Tax Court of the United States

BRIEF FOR THE RESPONDENT

Abbott M. Sellers,

Acting Assistant Attorney General.

Lee A. Jackson,

    1. Prescott,
    1. Post,

Attorneys,

Department of J us tic ,

Washington 25, D. C.

it E fdHM I ImM ' Imuf


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