v2467-371

No. 11,584

IN THE

United States Circuit Court of Appeals

For the Ninth Circuit

MiTSUKIYO YOSHIMURA,

Appellant^

vs.

James M. Alsup, the United States

Collector of Internal Revenue for the

District of Hawaii,

Appellee.

y

Upon Appeal from the United States District Court

for the District of Hawaii.

APPELLANT'S OPENING BRIEF.

Shiro Kashiwa,

307 Hawaiian Trust Building;, Honolulu, T. H.

Attorney for Appellant,

F

Pbbnau- Walsh Pkintinq Co., San Fhancisco

PAUL P, O'BRIEN,

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