COLLINS v. UNITED STATES

Michael B. Arkin (argued), of Surr Hellyer, San Bernardino,

, for plaintiffs-

Gilbert Andrews (argued),

,

of Justice, Johnnie M. Walters, Asst

, Tax

, Washington, D.C., Robert L. Meyer, U.S.

, Charles H. Magnuson,

U.S.

, Los Angeles,

, for defendant-