v2697-227

No. 12965

In the United States Court of Appeals

for the Ninth Circuit

Hawaiian Freight Forwarders, Ltd., Petitioner,

C()M:rLssToxER OF Internal Revenue, Respondent,

On Petition for Review of the Decision of the Tax Court of the

United States

BRIEF FOR THE RESPONDENT

Ellis N. Slack,

Acting Assistant

Attorney General.

1. B^.: Prescott,

Melva M.Graney,

Special Assistants to the

At tome If G

DEC I 2 19 51

PAUL p. O'BRIEM

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