v1720-901

No. 6524

IN THE

United States Circuit Court of Appeals

For the Ninth Circuit y

In the Matter of W. L. Rowan", other-

wise known as William L. Rowan,

Bankrupt.

1. 1. Rowan, otherwise known as

William L. Rowan,

Appellant,

Glenn E. Tinder, trustee in bank-

ruptcy for the estate of W. L.

Rowan, otherwise known as William

1. Rowan,

Appellee.

In Bankruptcy

BRIEF FOR APPELLEE.

Harvey W. Guthrie,

Independence, California,

Attorney for Appellee.

Pbbnatj-Walbh PmNTiNa Co., San Fbanoiboo

FILED

JAN 2 1 1932

PAUL P. O'BRIEN,

CLEftK

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