v2313-533

No. 10235

IN THE

mnitth ^tatesi

Circuit Court of Appeals

FOR THE NINTH CIRCUIT

THOR W. HENRICKSEN, Acting Collector of

Internal Revenue,

Appellant

RICHARD E. SEWARD and HELEN ROBERTS,

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, Judge

BRIEF FOR THE APPELLANT

SAMUEL O. CLARK, JR.,

Assistant Attorney General.

SEWALL KEY,

SAMUEL H. LEVY,

GEORGE H. 2EUTZIUS,

Special Assistants to the

Attorney General.

1. CHARLES DENNIS,

United States Attorney.

HARRY SAGER. ill P H

Assistant United States '

Attorney.

THOMAS R. WINTER, f^OV 1 ': 194

Special Assistant to

the Chief Counsel. PAUL P. O rfx,.^ ^^

BALLARD NEWS. SEATTLE, WASHINGTON -- 11/9/42 -- 45 COPIES

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