SHANLEY v. COMMISSIONER OF INTERNAL REVENUE

Douglas, Armitage McCann, of New York City (Paul Armitage, Edward Holloway,

William C. Shanley, Jr., all of New York City, of counsel), for

Mabel Walker Willebrandt,

, Sewall Key

Morton P. Fisher, Sp.

, C.M. Charest, General Counsel, Bureau of Internal Revenue,

Shelby S. Faulkner, Sp.

, Bureau of Internal Revenue, both of Washington, D.C., for