v2607-793
No. 12391
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 Eevenue of the United States for the
District of Hawaii, appeuant
American Factors, Limited, an Hawaiian Corpora-
tion, APPELIiEE
American Factors, Limited, an Hawaiian Corpora-
tion, appellant
Agnes M. Kanne, Executrix jnder the Will and of
THE Estate of Fred H. Kanne, Collector of
Internal Revenue of the United States for the
District of Hawah, appellee
REPLY BRIEF FOR AGNES M. KANNE
THERON LAMAR CAUDLE,
Assistant Attorney General.
ELLIS N. SLACK,
LELAND T. ATHERTON,
Special Assistants to the Attorney General.
RAY J. O'BRIEN,
United States Attorney.
ON APPEALS FROM THE UNITED STATES DISTRICT COURT ,,. J
FOR THE DISTRICT OF HAWAII
.''
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