v2586-279

No. 12,277

IN THE

United States Court of Appeals

For the Ninth Circuit

Louise K. Godfrey,

Appella7it,

vs.

James G. Smyth, United States Col-

lector of Internal Revenue at San

Francisco, California,

Appellee.

On Appeal from the United States District Court for the

Northern District of California, Southern Division.

BRIEF FOR APPELLEE.

Theron Lamar Caudle,

Assistant Attorney General,

Ellis N. Slack,

Lee a. Jackson,

1. 1. Post,

Special Assistants to the Attorney Gcijeral,

Frank J. Hennessy,

United States Attorney,

1. Elmer Collett,

Assistant United States AttqruQjf,

Post OflSco Building, San Francisco 1, California,

Attorneys for Appellee.

PsBNAtr-WALsa Pbintino Co., San Fbanoisoo

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