v2484-115

No, 11,669

IN THE

United States Circuit Court of Appeals

FOR THE NINTH CIRCUIT

Division of Labor Law Enforcement, State of Cali-

fornia, statutory assignee etc.,

Appellant,

vs.

George T. Goggin, Trustee in Bankruptcy of the

Estate of Kessco Engineering Corporation, and

Harry C. Westover, Collector of Internal Revenue for

the Sixth Collection District of California,

Appellees.

Upon Appeal from the District Court of the United States for the

Southern District of California, Central Division.

BRIEF FOR THE COLLECTOR.

Sewall Key,

Acting Assistant Attorney General,

1. 1. Prescott,

Fred E. Youngman,

Special Assistants to the Attorney General.

600 U. S. Postoffice and Courthouse

Building, Los Angeles 12, California,

James M. Carter,

United States Attorney,

Loren P. Oakes,

Special Attorney. Bureau of Internal Revenue.

miBN

Martin Gendel, ulm

607 James Oviatt Building, Los Angeles 14,

Attorney for Appellee, George T. Goggin, Trustee in

mkruptcy of Estate of Kessco Engineering Cor-

poration.

Parker & Company, Law Printers, Los Angeles. ' Phone TR. 5206.

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