v2965-371

No. 15062

United States

COURT OF APPEALS

for the Ninth Circuit

HUGH H. EARLE, Former Collector of Internal

Revenue for the District of Oregon, Appellant

ANGELA MacEVOY WOODLAW, OTIS O. JAMES

and STEPHEN W. MATTHIEU, Executors of the

Estate of G. T. Woodlaw, Deceased, Appellees

On Appeal from the Judgment of the United States

District Court for the District of Oregon

BRIEF FOR THE APPELLANT

Charles K. Rice,

Assistant Attorney General.

Lee a. Jackson,

1. 1. Prescott,

Louise Foster,

Attorneys f

Department oi Justice,

Washington 25, D. C.

Clarence E. Luckey,

United States Attorney.

Victor E. Harr,

Assistant United States Attorney.

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

Fl LED

JUL 30 1b&6

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