v2607-793

Document Title Page

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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