v1863-905

United States

Circuit Court of Appeals

For the Ninth Circuit

n

Wells Fargo Bank & Union Trust

Co., a corporation, as Executor of

the Last Will and Testament of

Frederick A. Robbins, also known

as F. A. Robbins^ Deceased,

Appellant mid Cross-Appellee,

vs.

John P. McLaughlin, Collector of

Internal Revenue for the United

States, at San Francisco,

Appellee and Cross-Appellant,

On Appeals from the District Court of the United States

for the iNorthern District of California.

BRIEF FOR THE APPELLEE

AND CROSS-APPELLANT.

Frank J. Wideman,

Assistant Attorney General,

riir^^

Sew ALL Key,

John MacC. Hudson,

Special Assistants to the Attorney General,

APR 2 61935

H. H. McPiKE,

United States Attorney,

.UL P. ^'fcSHlEN,

Esther B. Phillips,

^^^n^-

Assistant United States Attorney,

Attorneys f

'or Appellee and Cross- Appellant,

PARKER PRINTING COMPANY, 545 SANSOME STREET, SAN FRANCISCO

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