v2554-255

No. 12,055

m THE

United States Court of Appeals

For the Ninth Circuit

James Gr. Smyth, Collector of Internal

Revenue of the First Internal Revenue

Collection District of California,

Appellant,

vs.

California State Automobile Assogia-

I TiON (a corporation).

Appellee.

Upon Appeal from the United States District Court

for the Northern District of California.,

BRIEF FOR APPELLEE.

^ ^J'BRIEN,

Arthur H. Deibert,

1104 Pacific Mutual Building, Los Angeles, California,

George E. Sandford,

150 Van Ness Avenue, San Francisco 2, California,

Attorneys for Appellee,

1nuTAu-WAi.sH Pbintqtg Co., Sam FiuifraBoo

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