v2563-313

No. 12,117

IN THE

United States Court of Appeals

For the Ninth Circuit

Southern Pacific Company (a corpo-

ration),

Appellant,

vs.

Harold Berliner, former Collector of

Internal Revenue for the First Col-

lection District of California,

Appellee.

On Appeal from the United States District Court for the

Northern District of California.

BRIEF FOR APPELLEE.

rlLc

AUL P. O'BRIEN,^

CUSRK

Theron Lamar Caudle,

Assistant Attorney General,

Ellis N. Slack,

Melva M. Graney,

Special Assistants to the Attorney General,

Frank J . Hennessy,

United States Attorney,

. Elmer Collett,

Assistant United States Attorney,

Post Office Building, San Francisco 1, California,

Attorneys for Appellee.

PBBKAU -WALSH PEJNTINQ CO., SAW FRANCISCO

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