v1912-349

No. 7978

In the

United States

Circuit Court of Appeals

For the Ninth Circuit.

MERCHANTS PACKING CO., a corpora-

*^"' Appellant,

NAT ROGAN, Individually and as Col-

lector of Internal Revenue for the Sixth

District of California, and E. H. COHEE,

Individually and as Acting Collector of

Internal Revenue for the Sixth District

of California, Appellees.

APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES OF

AMERICA, IN AND FOR THE SOUTHERN DISTRICT OF

CALIFORNIA, CENTRAL DIVISION

BRIEF FOR THE APPELLEES

Frank J. Wideman,

James W. Morris,

Assistant Attorneys General.

Sew ALL Key,

Andrew D. Sharpe,

Robert N. Anderson,

1. 1. Eustace,

Special Assistants to the Attorney

Peirson M. Hall,

United States Attorney.

Clyde Thomas, f'^-V 23 IQS*"

Assistant United States Attorney, ' "^ ^

Independent-Review, Law Printers, 222 So. Spring Sx/.HLos Angefe^. ' TUTTST?

^^k;.iⁱ^^

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