v2717-1237

Document Title Page

No. 13,148

United States

COURT OF APPEALS

for the Ninth Circuit

HUGH H. EARLE, Collector of Internal Revenue

for the District of Oregon,

Appellant,

    1. JONES 86 SON, INC., a Corporation,

Appellee.

UNITED STATES OF AMERICA,

Appellant,

    1. JONES & SON, INC., a Corporation,

Appellee.

On Appeals from the United States District Court for the

District of Oregon.

BRIEF OF APPEL

T.EF .

Tiled

Wilbur, Mautz, Souther 85 Spaulding, ^pn - J jggo

William H. Kinsey,

1001 Board of Trade Building,

Portland 4, Oregon, PAUL P. O'BRIEN

Attorneys for Appellee. CLERK

STEVENS-NESS LAW PUB. CO., PORTLAND, ORE.

3-52


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