v2876-391

No. 13640

IN THE

Olourt of Appeals

FOR THE NINTH CIRCUIT

I

I

L

CLARK SQUIRE, Collector of Internal

Revenue for the District of Washington,

Appellant

vs.

HORTON CAPOEMAN and

EMMA CAPOEMAN, his wife,

Appellees

ON APPEAL FROM THE UNITED STATES DISTRICT COURT

FOR THE WESTERN DISTRICT OF WASHINGTON,

SOUTHERN DIVISION

HONORABLE JAMES ALGER FEE, Judge

BRIEF FOR THE APPELLEES

:ENNETH R. L. SIMMONS

Ittorney for Appellees

221 Fratt Building

Billings, Montana

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