v2882-1090

Document Title Page

No. 14,165

IN THE

United States Court of Appeals

For the Ninth Circuit

James Gr. Smyth, United States Col-

lector of Internal Revenue,

Appellant,

vs.

John A. Sullivan, Executor of the

Estate of Emma L. Merritt, De-

ceased,

Appellee.

On Appeal from the United States District Court

for the Northern District of California.

BRIEF FOR THE APPELLANT.

  1. Brian Holland,

Assistant Attorney General.

Ellis 1ST. Slack,

Robert N. Anderson,

David O. Walter,

Special Assistants to the Attorney General.

Lloyd H. Burke,

United States Attorney.

George A. Blackstone,

Assistant United States Attorney.

FILED

MAR 3 1 1954

Paul) p. o'brien

Pebnau-Walsh Pointing Co., San Fbancisco CLERK


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