v2343-601

Document Title Page

No. 10351

IN THE

United States Circuit Court of Appeals

FOR THE NINTH CIRCUIT

Nat Rogan, Collector of Internal Revenue for the

Sixth District of California,

Appellant,

vs.

James A. Kammerdiner, Individually and as Surviv-

ing Joint Tenant of Myrtle B. Kammerdiner,

Deceased,

Appellee.

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

Southern District of California, Central Division.

BRIEF FOR THE APPELLEE.

Claude I. Parker, and

Ralph W. Smith,

808 Bank of America Building, Los Angeles,

Attorneys for Appellee,

      1. Gentry,

Of Counsel J UN 1 1 1943

Parker & Baird Company, Law Printers, Los AnggTer' ^ " ^"^ -ir*CI^,

CLEHK


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