v1538-163

No.

5398

IN THE ^

United States Circuit Court oi Appeals

For the Ninth Circuit

PACIFIC ACCEPTANCE CORPORATION,

a Corporation, and

JAMES R. KERLEY,

Plaintiffs in Errors

vs.

UNITED STATES OF AMERICA,

Defendant in Error,

Transcript of the Record

TJipon Writ of Error from the United States District

Court for the District of Idaho, Southern

Division, FILED

TFB ?. 9 1928 I

1. 1. MONCKTON. ^

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