v2540-5

V..;

No. 11978

Olflttrt of AppFal0

for iift NlttUj aiirnitt

WILLIAM D. NOLAND, Trustee, and WILLIAM

1. NOLAND, Personal,

Appellant,

vs.

HARRY C. WESTOVER, Collector, United States

Treasury Department, Internal Revenue Serv-

ice, Sixth Collection District of California, Los

Angeles Division, et al.,

Appellees.

^tmBtvxpt rrf Swor&

Upon Appeal from the District Court of the United States

for the Southern District of California, #^ a ^.

Central Division ^ II^C

StP 2 i 1948

PAUL P. O'BRig M

Typo Pres$. 398 Pacific, San Franci$co 9'3'48 85 ^' ^"'^

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