v2313-577

No. 10235

IN THE

UNITED STATES

CmCUIT COUBT OF APPEALS

FOM THE NINTH CERCUIT

Thor W. Henrickson, Acting Collector

of Internal Revenue, Appellant,

vs.

Richard E. Seward and Helen Rob-

erts, Liquidating Trustees of Con-Rod

Exchange, Inc., a Corporation,

Appellees.

Upon Appeal from the District Court of the

United States for the Western District

OF Washington, Southern Division

Honorable Lewis B. Schwellenbach, Jicdge

BRIEF FOR THE APPELLEES

610 Colman Building,

Seattle, Washington.

1. 1. Jones,

Attorneys for Appellees.

FILED

THi; AROUS PRKaS, aiATTLB

PAUL P. O cJ^^c.N,

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