v2513-961

No. 11834

In the United States

CIRCUIT COURT OF APPEALS

lor the Ninth Circuit

1. 1. MALONEY, United States Collector of

Internal Revenue for the District of Oregon,

Appellant,

GRACE NEFF SPENCER, Executrix,

Appellee,

UNITED STATES OF AMERICA,

Inter pleader- Appellant.

On Appeal from the District Court of the United States

for the District of Oregon.

BRIEF OF APPELLEE

1. 1. Jacob,

Randall S. Jones,

917 Public Service Building,

Portland 4, Oregon,

Attorneys for Appellee.

rn(vnia.NBas law rua. eo., roinxAND

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