v1739-661

In the

ISixxxUh BUUb Qltrrmt Olnurt of Appeals,

For the Xinth Circuit.

Xo. 6412.

/^

COMMISSIOXER OF IXTER:N^AL REVENUE,

Petitioner,

V.

C. H. ATHERTOX, ALFRED L. CASTLE, W. W. CHAM-

BERLAIN, H. S. JOHNkSON, and L. TENNEY PECK,

Trustees of the Kaaiiila Land Trust,

Respondents.

Upon Petition to Review an Order of the United States

Board of Tax Appeals.

BRIEF FOR RESPONDENTS.

Bernhard Knollenberg,

Counsel for the Respondents,

25 Broadway,

New York, New York.

Robertson & Castle,

Castle & Cooke Building,

Honolulu, Hawaii.

Lord, Day & Lord, FILED

25 Broadway, f

New York, NeAV York, JUN 1 " 123 i

Of Counsel. ^.r-r-..-^

PAUL P. O'BRIJiN,

CLERK

Minnick Press, 77-79 Beekman Street, New York City

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