v2697-153

No. 12,965

IN THE

United States Court of Appeals

For the Ninth Circuit

Hawaiian Freight Forwarders^ Ltd.,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent,

OPENING BRIEF OF PETITIONER,

FILED

MOV ' tf 195t

IPAUL P. O'BRIEN^

CLERK

Louis Janin,

Harold E. Haven,

Melvin H. Morgan,

1105 Mills Tower, San Francisco 4, California,

Counsel for Petitioner,

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