v2136-295

Nos. 9139-9141

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Oltrnttt Olourt flf Apppab

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George L. Binder and Minnie F. Binder,

Appellants,

vs.

Galen H. Welch, Former Collector of Internal Revenue

for the Sixth District of California,

Appellee.

Robert R. McLachlen and Ruth G. McLachlen,

Appellants,

vs.

Galen H. Welch, Former Collector of Internal Revenue

for the Sixth District of CaHfornia,

Appellee.

Carl A. Johnson,

Appellant,

vs.

Galen H. Welch, Former Collector of Internal Revenue

for the Sixth District of California,

Appellee.

Upon Appeal from the District Court of the United States for the

Southern District of California.

BRIEF FOR THE APPELLEE.

BEN HARRISON, JAMES W. MORRIS,

United States Attorney. Assistant Attorney General.

1. 1. MITCHELL, SEWALL KEY,

Asst. U. S. Attorney. F. E. YOUNGMAN,

1. 1. Postoffice and Special Assistants to the Attorney General,

Court House Bldg., Washington, L

Los Angeles, California. Attorneys

Parker & Baird Company, Law Printers, Los Angeles.

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