v2981-771

Document Title Page

No. 15243

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

Robert C. Kirkwood, Controller of the State of Cali-

fornia,

Appellant,

vs.

Lee Arenas, Richard Brown Arenas and United

States of America,

Appellees.

Appeals From the United States District Court for the

Southern District of California, Central Division.

APPELLANT'S BRIEF.

James W. Hickey,

Chief Inheritance Tax Attorney,

Walter H. Miller,

Chief Assistant Inheritance Tax Attorney,

Vincent J. McMahon, ET I 1 F" H)

Assistant Inheritance Tax Attorney, *~ -

520 Rowan Building, DEC 1 5 1356

Los Angeles 13, California,

PAUL P O'brtltiM, Cue*

Attorneys for Appellant, PAUL r

Parker & Son, Inc, Law Printers, Los Angeles. Phone MA. 6-9171.


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