v3496-93

Nos. 2263'^- and 2263^-A

IN THE UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

ESTATE OF JOHN F. NUTT, Deceased, EILEEN M. NUTT

and FRANCES D. NUTT, Executrices,

Petitioners

COMMISSIONER OF INTERNAL REVENUE, ^^jj

Respondent

EILEEN M. NUIT,

Petitioner

COMMISSIONER OF INTERNAL REVENUE,

Respondent

ON PETITIONS FOR REVIEW OF THE DECISIONS OF THE

TAX COURT OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

MITCHELL ROGOVIN,

Assistant Attorney General .

FILED LEE A. JACKSON,

ELMER J. KELSEY,

,,,, r- ifi^o CAROLYN R. JUST,

JUL 5 IBOB Attorneys.

Department of Justice ,

^M. B. LUCK, CLERK Washington, D.C. 20330.

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