v2334-927

No. 10,384

IN THE

United States Circuit Court of Appeals

For the Ninth Circuit

Bank of America, National Trust and

Savings Association (a national banking

association),

'Appellant,

vs.

Clifford C. Anglim, United States Col-

lector of Internal Revenue for the First

Collection District of California,

Appellee.

APPELLANT'S OPENING BRIEF.

George H. Koster,

Bayley Kohlmeier,

300 Montgomery Street, San Francisco,

Attorneys for Appellant.

FIlT"n

MAY 7-1943

PAUL P. O brtiN.

CLEKK

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