v2726-807

Nos. 13296-13297

Winititt States

Court of ^peals;

for tijc ^intf) Circuit.

ANITA M. HOBAN,

Appellant,

vs.

JOHN R. VILEY, Collector of Internal Revenue

for the District of Idaho,

Appellee.

ANITA :r. HOBAN, JOSEPH L. McCARTHY

and JAMES F. McCARTHY, JR., as Execu-

tors of the Estate of Leo J. Hoban, Deceased,

Appellants,

vs.

JOHN R. VILEY, Collector of Internal Revenue

for the District of Idaho,

Appellee.

(E^ranscript of l^ecorb

Appeals from the United St^^ District CD)urrs

for the District of Idihoih- ^ ^"^

Northern Division.

MAY 2 3 1S52

PAUL r. O'DOICU

Phillips & Van Orden Co., 870 Brannan StreetTSan Francisco, Colir

CLERK

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