v2824-923

NO. 13755

United States

COURT OF APPEALS

for the Ninth Circuit

PHOENIX INDEMNITY COMPANY,

Appellant

HUGH H. EARLE, Collector of Internal Revenue,

Appellee

In the Matter of

ALAN A. SIEWERT, Bankrupt

On Appeal from the United States District Court

for the District of Oregon

BRIEF FOR THE APPELLEE

Henry L. Hess,

United States Attorney.

1. Brian Holland,

Assistant Attorney General.

Ellis N. Slack,

1. 1. Prescott,

John J. Kelly, Jr.,

Special Assistants to the

Attorney General.

STEVENS-NESS LAW PUB. CO.. PORTLAND 45 COp. 10" 1 "53

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