v2743-1021

No. 13,280

IN THE

United States Court of Appeals

For the Ninth Circuit

United States of America and James

1. Smyth, Collector of Internal Rev-

enue of the First Internal Revenue

Collection District of California,

Appellants,

vs.

John A. Lesoine,

Appellee.

United States of America and James

Gr, Smyth, Collector of Internal Rev-

enue of the First Internal Revenue

Collection District of California,

Appellants,

vs.

1. 1. Marcus,

Appellee,

On Appeals from the United States District Court

for the Northern District of California.

BRIEF FOR APPELLEES.

FILE

, Z V 1952

p^U. p. 0-BR.EN.

McKlNSTRY, HaBER AND COOMBES,

and

Peirce Coombes,

703 Market Street, San Francisco 3, California,

Attorneys for Appellees.

Pebkatj-Walsh Peinting Co., San Fbanoiboo

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