v2914-275

No. 14,549

IN THE

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.

V

On Appeals from the Judgment of the United States

District Court for the Northern District of California.

REPLY BRIEF FOR THE COLLECTOR.

1. Brian Holland,

Assistant Attorney Genei'al.

Ellis N. Slack,

Robert N. Anderson,

Morton K. Rothschild, FILE D

Special Assistants to tho Attoinev General.

JUL 12 ?53

Lloyd H. Bi rke,

United States Attorney.

George A. Blackstone, PAUL P. O'BRIEN, Clerk

Assistant United States Attorney.

Pbbnatj-Walsh Pkinting Co., San Fbanoisco

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