v3246-217

I

IN THE

United States Court oi Appeals

For the Ninth Circuit

No. 16,823

Estate of Walter F. Rau, Sr., deceased, Raymond J.

Shore, Administrator with the Will Annexed, Petitioner

Commissioner of Internal Revenue, Respondent

Petition for Review of Decision of the Tax Court

of the United States

REPLY BRIEF FOR PETITIONER

Ellsworth T. Simpson

Nylen, Gilmore & Simpson

1029-33 Investment Building

Washington 5, D. C.

Attorneys for Petitioner

on Review

Of Counsel: I L, E C

Thomas H. Werdel, Esquire

Bakersfield, California SEP 1 9 1:

Press of Byron S. Adams, Washington, D. C.

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