v2800-651

Document Title Page

No. 13,080

IN THE

United States Court of Appeals

For the Ninth Circuit

James G. Smyth, Collector of Internal

Revenue,

Appellant,

vs.

Georoe G. Cole and Myrtle N. Cole,

Appellees.

On Appeal from the United States District Court for the

Northern District of California.

BRIEF FOR THE APPELLANT.

Lloyd H. Burke,

United States Attorney.

  1. Brian Holland,

Assistant Attorney General,

Ellis N. Slack,

Hilbert p. Zarky,

Special Assistants to the Attorney General.

w E D

JUL 7 19^

P4i REt4


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