v1533-621

No.- L

IN THE

of Appeals

For the Ninth Circuit

CLYDE G. HUNTLEY, Collector of

Internal Revenue for the District

of Oregon,

Plaintiff in Error,

vs.

KERR, GIFFORD & CO., Inc.,

a corporation.

Defendant in Error.

ranarnpt of H^rnrft

Upon Writ of Error to the United States District

Court for the District of Oregon

FILED

JAN 3 ''^28

1. 1. vSONCKTON,

CLERK.

Columban Press, Inc., Portland.

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