v2836-297

No. 13920

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

1. Elroy McCaw, and John D.

Keating,

Appellants,

vs.

Earl W. Fase, The Tax

Commissioner of the

Territory of Hawaii,

Appellee.

UPON APPEAL FROM

THE SUPREME

COURT FOR THE

TERRITORY OF

HAWAII

BRIEF FOR APPELLEE

EDWARD N. SYLVA

Attorney General

Territory of Hawaii

RHODA V. LEWIS

Deputy Attorney General

Territory of Hawaii

Attorneys for Appellee

FILED

JAN 1 3 1954

PAUL P. O'BRIEN

CLERK

I

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