WARNER v. COMMISSIONER OF INTERNAL REVENUE

Theodore R. Kupferman,

Stanleigh P. Friedman, both of New York City (Stanleigh P. Friedman, of New York City, of counsel), for the

S. Dee Hanson, of Washington, D.C., Theron LaMar Caudle,

Sewall Key,

Robert N. Anderson, Sp.

to

, for