YARNALL v. COMMISSIONER OF INTERNAL REVENUE

H. Ober Hess, of Philadelphia, Pa. (William R. Spofford

Ballard, Spahr, Andrews Ingersoll, all of Philadelphia, Pa., on the brief), for

Morton K. Rothschild, of Washington, D.C. (Theron Lamar Caudle,

,

George A. Stinson

Lee A. Jackson, Sp.

to

, on the brief), for