v1170-588

Document Title Page

No. 3168

IX THE

United States Circuit Court of Appeals

For the Ninth Circuit.

NELLIE .MILLER NICKEL and J.

LEROY NICKEL, executors of

the last will and testament of

Henrv Iiller, deceased, NELLIE

MILLER NICKEL and J. LE-

ROY NICKEL, trustees under the

deed of trust made bv Henrv Mil-

ler, dated April 17th, 1913, and

NELLIE MILLER NICKEL and

  1. LEROY NICKEL,

vs.

JUSTUS S. WARDELL, United

States Collector of Internal Rev-

enue of the First District of Cali-

fornia,

Ajpellee.

BRIEF OF APPELLEE IN REPLY

Upon Appeal from the Southern Division of the United States

District Court for the Northern District of

California. First Division.

ANNETTE ABBOTT ADAMS,

United States Attorney,

FRANK M. SILVA,

Asst. United States Attorney,

Solicitors for Appellee.

Filed this _ day of October, 1918.

FRANK D. MONCKTON, Clerk,

By Deputy Clerk.


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