v2607-7
A No.
12391
(Hntteb States
Court of Appeals
jFor tbc ilinU) Circuit.
AGNES M. KANNE, Executrix under the will and of the Estate
of Fred H. Kanne, Collector of Internal Revenue of the
United States for the District of Hawaii,
Appellant,
vs.
AMERICAN FACTORS, LIMITED, an Hawaiian Corporation,
Appellee,
and vs.
AMERICAN FACTORS, LIMITED, an Hawaiian Corporation,
Appellant,
vs.
AGNES M. KANNE, Executrix under the will and of the Estate
of Fred H. Kanne, Collector of Internal Revenue of the
United States for the District of Hawaii,
Appellee.
transcript of Eecorb
In Two Volumes
Volume I
(Pages 1 to 226)
Appeals from the United States Distif
District of Hawaii.
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Phillips Gr Van Orden Co., 870 Brannan Street,
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