v2554-235

Document Title Page

No. 12,055

IN THE

United States Court of Appeals

For the Ninth Circuit

James G. Smyth, Collector of Internal

Revenue of the First Internal Rev-

enue Collection District of California,

Appellant,

VS.

California State Automobile Asso-

ciation, a corporation.

Appellee.

On Appeal from the United. States District Court for the

Northern District of California.

BRIEF FOR APPELLANT.

Theron Lamar Caudle,

Assistant Attorney General,

Ellis N. Slack,

    1. Prescott,

James P. Garland,

Special Assistants to the Attorney General,

Post Office Building, San Francisco 1, Californa,

Attorneys for Appellant.

Frank J. Hennessy, fi^ #'*))

  • * ev- ^',:.^

United States Attorney,

  1. Elmer Collett, .on

Assistant United States Attorney.


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