v2945-567

No. 14817

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

Robert Riddell, Collector of Internal Revenue, and

Harry C. Westover, former Collector of Internal

Revenue,

Appellants,

vs.

Earl Callan and Helen W. Callan,

Appellees.

On Appeal From the Judgment of the United States District

Court or the Southern District of California.

BRIEF FOR THE APPELLEES.

Herbert S. Miller,

250 S. Beverly Drive,

Beverly Hills, California,

Attorney for Appellees.

FILED

DEC 20 1955

PAUL P. O'BRIEN, CiiRi^

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

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