v2945-541

No. 14817

IN THE

United States Couft of Appeals

FOR THE NINTH CIRCUIT

Robert Riddell, Collector of Internal Revenue,

AND Harry C. Westover, Former Collector of In-

ternal Revenue,

AppellantSj

vs.

Earl Callan and Helen W. Callan,

Appellees.

On Appeal From the Judgment of the United States District

Court for the Southern District of California.

BRIEF FOR THE APPELLANTS,

1. BRIAN HOLLAND,

Assistant Attorney General;

ELLIS N. SLACK,

1. 1. PRESCOTT,

DAVID O. WALTER,

Attorneys,

Department of Justice,

Washington 25, D. C.

LAUGHLIN E. WATERS,

United States Attorney;

EDWARD R. McHALE,

Assistant United States Attorney,

600 Federal Building,

Los Angeles 12, California,

Attorneys for Appellants. NOV 22 1⁵⁵

FILE

^^',1 P r'RRIFf^,

Parker & Son, Inc., Law Printers, Los Angeles. Phone MA. 6-9171.

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