v2607-705

No. 12391

In the United States Court of Appeals

for the Ninth Circuit

Agnes M. Kanne, Executrix Undek the Will and

OF THE Estate of Fred H. Kanne, Collector of

Internal Revenue of the IJnited States for the

District of Hawah, appellant

American Factors, Limited, an Hawaiian Corpora-

tion, appellee

American Factors, Limited, an Hawaiian Corpora-

tion, appellant

Agnes M. Kanne, Executrix Under the Will and of

the Estate of Fred H. Kanne, Collector of In-

ternal Revenue of the United States for t^e

District of Hawah, appellee

ON APPEALS FROM THE UNITED STATES DISTRICT COURT

FOR THE DISTRICT OF HAWAII

BRIEF FOR AGNEiS M. KANNE

RAY J, O'BRIEN.

United States Attorney.

THERON LAMAR CAUDLE,

Assistant Attorney General.

ELLIS N. SLACK,

HELEN GOODNER.

LELAND T. ATHERTON,

Special Assistants to the

AttoTpety General.

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