v2922-79

No. 14623

United States

COURT OF APPEALS

for the Ninth Circuit

FORREST L. MOE and EDITH B. MOE,

Appellants,

vs.

HUGH H. EARLE, Former Collector of Internal

Revenue at Portland, Oregon,

Appellee.

BRIEF OF APPELLANTS

Appeal from the United States District Court for the

District of Oregon.

ToozE, Kerr, Hill, Dougherty 8b Tooze,

Lamar Tooze,

Robert M. Kerr,

Stuart W. Hill,

811 Equitable Building,

Portland 4, Oregon,

Attorneys for Appellants.

FILED

APR 2 7 1955

PAUL P. O'BRIEN, CLERK

STEVENS-NESS LAW PUB. CO., PORTLAND, ORE. 4-55

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