v2413-731

Document Title Page

Nos. 11051 and 11059.

IN THE

United States Circuit Court of Appeals

FOR THE NINTH CIRCUIT

Security-First National Bank of Los Angeles, a

national banking association,

vs Appellant,

United States of America and H. F. Metcalf,

Trustee in Bankruptcy for the Estate of F. P.

Newport Corporation, Ltd., a corporation, bankrupt.

A ppellees .

United States of America,

vs Appellant,

    1. Metcalf, as Trustee in Bankruptcy of the Estate

of F. P. Newport Corporation, Ltd., a corporation,

bankrupt, and Security-First National Bank of

Los Angeles, Appellees.

Upon Appeals from the District Court of the United States

for the Southern District of California.

BRIEF FOR THE UNITED STATES.

Samuel O. Clark, Jr.,

Assistant Attorney General.

Sewall Key,

    1. Prescott,

Louise Foster,

Special Assistants to the Attorney General

Charles H. Carr, : ifrytn

United States Attorney.

    1. Mitchell,

Assistant United Sta Utorney.

Eugene Harpole,

Special Attor, ' of Internal Revei

United States Postoffice and

Courthouse Bldg.. Los Angeles (12),

~ Parker & Company, Law Printers, Lo* Angetea. Phone TR. 5306.


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