v3099-655

No. I(i22l

In the United States Court of Appeals

for the Ninth Circuit

James Flood and Mary Emma Stebbens, as

Trustees of the Trust created by Paragraph

III of the Last Will of James L. Flood,

deceased, appellants

United States op America, appellee

Appeal from the United States District Court for the

Northern District of California, Southern Division

BRIEF FOR THE UNITED STATES, APPELLEE

Perry W. Morton,

. Assistant Attorney Gpmeral.

Lynn J. Gillard,

United States Attorney,

San Francisco 1, California.

1. Harold Weise,

Assistant United StMes

Attoi-ney,

San Franciscp 1, California.

Roger P. Marquis,

1. BiLLINGSLEY HiLL,

Attorneys,

Department of Justice,

Washiyigton 25, D C.

t i . ^ -i.

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