v2557-753

Document Title Page

No. 12073

In the United States

COURT OF APPEALS

for the Ninth Circait

    1. MALONEY, United States Collector

of Internal Revenue for the District of

Oregon,

Appellant,

ROSS B. HAMMOND,

Appellee.

On Appeal from the United States District Court

for the District of Oregon.

BRIEF FOR THE APPELLEE

PAOU P. O'BR'ENj^

Robert T. Jacob,

    1. BiSCHOFF,

Attorneys for Appellee.

STEVEN9-NE8S LAW PUB. CO., PORTLAND


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