Spencer Grant, of the Last Will and Testament of Blanche Kelleher Grant, Deceased, and v. James G. Smyth, Former Collector of Internal Revenue, And

226 F.2d 407

55-2 USTC P 11,567

Spencer GRANT, Executor of the Last Will and Testament of

Blanche Kelleher Grant, Deceased, Appellant and Appellee,

v.

James G. SMYTH, Former Collector of Internal Revenue,

Appellee and Appellant.

No. 14549.

United States Court of Appeals Ninth Circuit.

Oct. 25, 1955.

Henry V. Colby, Edgar T. Zook, McKeon & Colby, San Francisco, Cal., for appellant.

H. Brian Holland, Asst. Atty. Gen., Robert N. Anderson, Morton K. Rothschild, Ellis N. Slack, Sp. Asst. to Atty. Gen., Lloyd H. Burke, U.S. Atty., George A. Blackstone, Asst. U.S. Atty., San Francisco, Cal., for appellee.

Before…