v2698-305

No. 12972

CHourt of App^alfi

tor tl Nintif Orirrtrtt

JAMES M. ALSUP, Individually, and as United

States Collector of Internal Revenue for the

District of Hawaii,

Appellant,

vs.

EMIL C. PETERS,

Appellee.

ratiHrrlpt of ^ttttrh

I

Appeal from the United States District Court

for the District of Hawaii.

Phillips & Van Orden Co., 870 Brannan Straat, San Franclieo, Calif.

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