v2607-625

No. 12,391

IN THE

United States Court of Appeals

For the Ninth Circuit

Agnes M. Kanne, Executrix under the

Will and of the Estate of Fred H.

Kanne, Collector of Internal Reve-

nue of the United States for the Dis-

trict of Hawaii, Appellant,

vs.

American Factors, Limited (an Ha-

waiian corporation). Appellee,

and

American Factors, Limited (an Ha-

waiian corporation). Appellant,

vs.

Agnes M. Kanne, Executrix under the

Will and of the Estate of Fred H.

Kanne, Collector of Internal Reve-

nue of the United States for the Dis-

trict of Hawaii, Appellee. 1

Upon Appeal from the United States District Court ^

for the Territory of Hawaii. ^m i im

i iLc.D

BRIEF FOR APPELLANT,

AMERICAN FACTORS, LIIWrTED. MAK ZZ WbO

Urbane. WILD, ''"'-^ '="

Milton Cades,

Bishop Trust Building, Honolulu 10, T. H,

Attorneys for Appellant,

American Factors, Limited.

Smith, Wild, Beebe & Cades, ,

Bi.shop Trust Building, Honolulu 10. T. H.,

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