v2987-165

No. 15339

In the United States Court of Appeals

for the Ninth Circuit

Amekican Trust Company, a Corporation, appellant

James G. Smyth, Collector of Internal Revenue,

AND United States of America, appellees

ON APPEAL FROM THE JUDGMENT OF THE UNITED STATES

DISTRICT COURT FOR THE NORTHERN DISTRICT OF

CALIFORNIA

BRIEF FOR THE APPELLEES

LLOYD H. BURKE,

United States Attorney.

LYNN J. GILLARD,

Assistant United States Attorney.

CHARLES K. RICE,

Assistant Attorney General.

HILBERT P. ZARKY,

HOMER R. MILLER,

Attorneys,

Department of Justice,

Washington 25, D. C.

F I L E C

FEB 2 7 1957

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