v2836-761

Nos. 13,922 and 13,923.

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

No. 13,922.

FLO PARKER,

Petitioner,

HARRY C. WESTOVER, Individually and as former Collector of Internal

Revenue for the Sixth District of California,

Respondent.

No. 13,923.

ELGIN R. PARKER,

Petitioner,

HARRY C. WESTOVER, Individually and as former Collector of Internal

Revenue for the Sixth District of California,

Respondent.

Appeal From the United States District C-ourt for the

Southern District of California, Central Division.

BRIEF FOR THE PETITIONERS.

FILED

NOV 2 5 195:?

Melvin D. Wilson,

Stuart T. Peeler, PAUL P. O'BRIEN

621 South Hope Street,

Los Angeles 17, California,

Attorneys for Petitioners.

Parker & Company, Law Printers, Los Angeles. Phone MA. 6-917L

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