BRAMER v. COMMISSIONER OF INTERNAL REVENUE

Samuel Kaufman, of Pittsburgh, Pa. (Frank R.S. Kaplan, of Pittsburgh, Pa.,

Maurice J. Mahoney, of Washington, D.C., on the brief), for

Irving I. Axelrod, of Washington, D.C. (Helen R. Carloss

Norman S. Altman, Sp.

to

, on the brief), for