v3227-591

No. 18266

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

United States of America,

Appellant,

vs.

Shirley May Rigdon,

Formerly Shirley May Kirschenmann

i ppellee.

On Appeal From the Judgment of the United States

District Court for the Southern District of California.

BRIEF FOR THE APPELLANT.

JOHN B. JONES, JR.,

Acting Assistant Attorney General,

LEE A. JACKSON,

DAVID 0. WALTER,

RICHARD J. HEIMAN,

Attonteys,

Pcpartment of Justice,

"-./'V'-'ou 25, D. C.

FRANCIS C. WHELAN,

United States Attorney,

Chief, Tax Section,

HERBERT D. STURMAN

Assistant United States Attorney,

600 Federal Building,

Los Angeles 12, California,

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

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