v3470-377

/

Nos. 22277, 22277A and 22277B

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

No. 22277

ESTATE OF BERNARD H. STAUFFER, BONNIE H.

STAUFFER, EXECUTRIX,

Petitioner,

vs.

COMMISSIONER OF INTERNAL REVENUE,

Respondent.

No. 22277A

ESTATE OF BERNARD H. STAUFFER, BONNIE H.

STAUFFER, EXECUTRIX,

Petitioner,

vs.

COMMISSIONER OF INTERNAL REVENUE,

Respondent.

No. 22277B

ESTATE OF BERNARD H. STAUFFER, BONNIE H.

STAUFFER, EXECUTRIX,

Petitioner,

vs.

COMMISSIONER OF INTERNAL REVENUE,

Respondent.

On Petitions for Review of the Decisions of the

Tax Court of the United States.

PETITIONER'S OPENING BRIEF.

Gibson, Dunn & Crutcher, r I L. E D

Norman B. Barker,

634 South Spring Street, FEB 1 1968

Los Angeles, Calif. 90014,

Attorneys for Petitioner. ^^' ^' LUCK, CLERK

Parker & Son, Inc., Law Printers, Los Angeles. Phone MA. 6-9171.

I'tBti 19C8

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