v3374-431

FEB 141967

No. 20554 /

United States

COURT OF APPEALS

for the Ninth Circuit

JOEL C. HERTSCHE, JR., Executor of the Estate

of Joel C. Hertsche, Deceased, and JOEL C.

HERTSCHE, JR., Transferee of the assets

of the Estate of Joel C. Hertsche, Deceased,

UNITED STATES OF AMERICA,

Appellants,

Appellee.

On Appeal From the Judgment of the United States

District Court for the District of Oregon

BRIEF FOR THE APPELLANTS

WALDEN STOUT,

DONALD J. GEORGESON,

JOYLE C. DAHL,

DUFFY, STOUT fit GEORGESON,

1404 Standard Plaza,

Portland, Oregon,

THOMAS G. GREENE,

''"-Ed

1219 S. W. Main, ./4A/ ^ J

Portland. Oregon, '^ * IQBq

Attorneys for Appellants. ^

STEVNS-NES8 LAW PUB. CO.. PORTLAND. ORE. ^ ^ ^ ,

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