v3448-37

No. 21795

IN THE UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

ESTATE OF EUGENE L. FREELAND, Deceased, by

SECURITY FIRST MTIONAL BANK, a national

banl^ing association, Executor, and VERA

GOOD FREEIAND, by L. N. TURPENTINE,

Conservator,

Petitioners

COMMISSIONER OF IlfTERNAL REVENUE,

Respondent

ON PETITION FOR REVIEV: OF THE DECISION OF THE

TAX COURT OF THE UNITED STATES

BRIEF FOR THE RESPOl^JDENT

FILED

NOV 27 1967

WM. B. LUCK GLERrv

MITCHELL ROGOVIN,

Assistant Attorney General ,

LEE A. JACKSON,

DAVID 0. WALTER,

MARCO S. SONNENSCHEIN,

Attorneys ,

Department of Justice ,

Washington, D. C. 20³⁰*

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