v1527-225

No. 5293

IN THE

United States Circuit Court

of Appeals

FOR THE

NINTH CIRCUIT

Henry M. Landsberger,

Plaintiff in Error,

vs.

John P. McLaughlin,

Collector of Internal Revenue, First District

of California,

Defendant in Error.

MEMORANDUM OF DEFENDANT

IN ERROR IN REPLY

Geo. J. Hatfield,

United States Attorney,

T. J. Sheridan,

Assistant United States Attorney,

Attorneys for Defendant in Error.

Nal, Stratford k Kerr, S. F.

MAY 4-1

PAUL P. O'BRIEN,

CLERK

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