v2743-989

Document Title Page

No. 13,280

IN THE

United States Court of Appeals

For the Ninth Circuit

United States or Ajsierica and James

Gr. 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

  1. Smyth, Collector of Internal Rev-

enue of the First Internal Revenue

Collection District of California,

Appellants,

vs.

V

    1. Marcus,

Appellee.

On Appeals from the United States District Court

for the Northern District of California.

BRIEF FOR APPELLANTS.

FILED

MAY 2 9 1952

PAUL P. O-BRIEN ,

Ellis N. Slack,

Acting Assistant Attorney General,

    1. Prescott,

Howard P. Lo(;ke,

Special Assistants to the Attorney General,

Chauncey Traimutolo,

United States Attorney,

Charles Elmer Collett,

Assistant United States Attorney,

Attorneys for Appellants.

Pebnatj- Walsh Pbintino Co., San FBANasoo


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