v2594-742

No. 12320

Winitth States

Court of Appeals

jfor t)t JBtmtf) Circuit.

JAMES G. SMYTH, Collector of Internal Revenue,

for the First District of California,

Appellant,

vs.

MURIEL E. BARNESON, also known as Muriel

Elfrida Barneson, an Incompetent Person, by

Lionel T. Barneson, Guardian,

Appellee.

Cransicript of Eecorb

Appeal from the District Court of tlie United States

for the Northern District of California,

Southern Division. v

OCT 2 S 1949

PAUL P. O'BRIEN/

OLCRK

Phillips & Van Orden Co., 870 Brannan Street, San Froncisco, Calif.

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