v2048-971

No. 8431

IN THE

United States Circuit Court of Appeals

For the Ninth Circuit

Bishop Trust Compaj^y, Limited, et al.,

Trustees, Maude Gr. Young Trust,

^ Appellants,

YS.

Commissioner of Internal Revenue,

Appellee.

On Petition for Review of Decision of the United States

Board of Tax Appeals.

BRIEF FOR APPELLANTS.

Smith, Wild, Beebe & Cades,

Bishop Trust Building, Honolulu, T. H.,

Attorneys for Appellants,

FJLCD

-'^R 311937

PAUL P. O'SaiEN,

SLERK

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