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1 [1] (2013)
BRANDT TRUST v. UNITED STATES

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                No. 12-1173

                  IN THE
 Supreme Court of the United States


   MARVIN M. BRANDT REVOCABLE TRUST
     AND MARVIN M. BRANDT, TRUSTEE,
                               Petitioners,
                    U.

        UNITED STATES OF AMERICA,
                               Respondent.


           ON WRIT OF CERTIORARI TO
     THE UNITED STATES COURT OF APPEALS FOR
              THE TENTH CIRCUIT


         BRIEF OF AMICUS CURIAE
    NEW ENGLAND LEGAL FOUNDATION
       IN SUPPORT OF PETITIONERS



                Counsel for Amicus Curiae
                John Pagliaro
                  Counsel of Record
                Martin J. Newhouse, President
                New England Legal Foundation
                150 Lincoln Street
                Boston, Massachusetts 02111
                Tel.: (617) 695-3660
                johnpagliaro@nelfonline.org
November 22, 2013


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BATEMAN & SLADE, IN(


BOSTON, MASSACHUSETTS

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