v2628-905

^'

No. 12500

In the United States Court of Appeals

for the Ninth Circuit

Alexander & Baldwin, Limited, a Corporation,

APPELLANT

Agnes M. Kanne, Executrix under the Will and of

the Estate of Fred H. Kanne, Collector of

Internal Kevenue of the United States for the

District of Hawaii, appellee

ON APPEAL FROM THE UNITED STATES DISTRICT COURT

FOR THE DISTRICT OF HAWAII

BRIEF FOR THE APPELLEE

THERON LAMAR CAUDLE,

Assistant Attorney General.

ELLIS N. SLACK,

ROBERT N. ANDERSON,

LELAND T. ATHERTON,

Special Assistants to the Attorney General.

RAY J. O'BRIEN,

United States Attorney.

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