v2322-319

No. 9832

IN THE y

United States Circuit Court of Appeals

For the Ninth Circuit

Commissioner of Internal Revenue,

Petitioner,

vs.

Bishop Trust Company, Limited, Executor

of the Estate of John A. McCandless,

Deceased,

Respondent.

On Petition to Review a Decision of the United States

Board of Tax Appeals.

BRIEF FOR RESPONDENT.

IJ. E. Wild,

Milton Cades,

Bishop Trust Building. Honolulu. T. H.,

Attorneys for Respondent.

Smith, Wild, Beebe & Cades,

Bishop Trust Building. Honolulu, T. H., _ ^.^

Of Counsel PlL.E.L^

ihr

-42

PAUL P. O'BRIEN,

PicBVAr-WiTSTT Prtn'tino Po.. Sax TsANrisro

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