v3244-571

No. 18,675

United States Court of Appeals

For the Ninth Circuit

American Casualty Company of Reading,

Pennsylvania, and General Reinsurance

Corporation,

Appellamts,

vs.

Idaho First National Bank, Executor of

the Estate of V. A. Roberts, Deceased, and

Ellen M. Roberts,

Appellees.

APPELLEES' BRIEF

Anderson, Kaufman and Anderson,

Samuel Kaufman,

Idaho Building, Boise, Idaho,

Attorneys for Appellees.

^""^ 27 1963

CL^Rfi

PERNAU-WALSH PRINTING CO., BAN FRANCIBCO, CALIFORNIA

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