v2914-7

AT, 3^^

No. 14549

?Hntteb States:

Court of appeals;

tot tf}e i^tnti) Cirnttt

SPENCER GRANT, Executor of the Last Will

and Testament of BLANCHE KELLEHER

GRANT, Deceased,

Appellant and Appellee,

vs.

JAMES G. SMYTH, Former Collector of Internal

Revenue,

Appellee and Appellant.

Ktmsitvipt ot Eecorb

Appeal from the United States District Court for the

Northern District of California,

Southern Division.

FILED

W JAN ij 6 1955

^ PAUL P. Q'BRIFKf,

Phillips & Van Orden Co., 870 Brannan Street, San Francisco, Calif. 1-14-55 ^n. ff^m^

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