v2136-695

No. 9146

Winitth States

/A.

Circuit Court of Appeals

ifor tfie Mintb ivtnit

HUBERT F. LAUGHARN, as Trustee in Bank-

ruptcy of Jack Dave Sterling, Bankrupt,

Appellant,

vs.

NAT ROGAN, Collector of Internal Revenue of

the United States of America,

Appellee.

tE^vaiisicnpt of i^ccorb

Upon Appeal from the District Court of the United

States for the Southern District of Calif orni

Central Division.

MAY 1 3 1939

PAUL P. O'BRIEN,

OLllK

PARKED PRINTING COMPANY. 848 8ANSOME STREET. BAN FRANCISCO

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