v2187-705

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JAMES W. MALONEY, Collector of Internal

Revenue of the United States for the District of

Oregon,

Appellant,

vs.

WESTERN COOPERAGE COMPANY, a cor-

poration,

Appellee.

Upon Appeal from the United States District Court

for the District of Oregon

Names and Addresses of Attorneys of Record:

CARL C DONAUGH

United States Attorney for the

District of Oregon

1. MASON DILLARD

Assistant United States Attorney

1. 1. Court House, Portland, Oregon

Attorneys for Appellant

CHARLES E. McCULLOCH

FLETCHER ROCKWOOD

CAREY, HART, SPENCER & McCULLOCH

Yeon Building, Portland, Oregon

Attorneys for Appellee

GLASSKROHN PRINTING CO

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