v3354-733

Hos. 20085 and 20086

IK THE UNITED STATES COURT OF APPEALS

FOR THE NIHTH CIRCUIT

COMMISSIONER OF INTERNAL REVENUE,

Petitioner

LILLIAN E. TAEOER,

Respondent

EMMA M. HEBER AND ESTATE OF HENRT D. HEBER, DECEASED,

EMMA M. HEBER, AEMINISTRIX ,

Petitioners

.

COMMISSIONER OF INTERNAL REVENUE,

Respondent

ON PETITIONS FOR REVIEW OF THE DECISIONS OF THE TAX OOUi^ ^

Jt 1

OF THE UNITED STATES

^j

OCT 2 7 1965

BRIEF FOR THE COMMISSIONER FRA.NK H. SCHMID Cler

RICHARD M. ROBERTS,

Acting Assistant Attorney Qenersl .

METER ROTHVACKS,

MELVA M. QRANEY ,

CAROLYN R. JUST,

Attorney ,

Departaent of Justice ,

Washington, D. C. 20530 .

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