v2914-211

No. 14,549

United States Court of Appeals

For the Ninth Circuit

Spencer Grant, Executor of the Last

Will and Testament of Blanche

Kelleher Grant, Deceased,

Appellant and Appellee,

vs.

James G. Smyth, Former Collector of

Internal Revenue,

Appellee and Appellant.

y

On Appeals from the Judgment of the United States District

Court for the Northern District of California.

BRIEF FOR THE COLLECTOR.

1. Brian Holland,

Assistant Attorney General,

Ellis N. Slack,

Robert N. Anderson,

Morton K. Rothschild,

Special Assistants to the Attorney Generate-

Lloyd H. Burke,

United States Attorney, # PAUL Pi O'BRIENi

George A. Blackstone, i^

Assistant United States Attorney. *

FILED

MAR 1 4195:

E

CLERK

Pkbnau-Walsh Phinting Co., San Francisco, California

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