v3003-987

No. 14,995

IN THE

United States Court of Appeals

For the Ninth Circuit

Masao Hirasuna, doing business as

Mike's Auto Top Shop & Uphol-

stery Shop,

Appellant,

vs.

1. 1. McKenney, District Director

of Internal Revenue,

Appellee.

Upon Appeal from the United States District Court

for the District of Hawaii.

OPENING BRIEF FOR MASAO HIRASUNA, APPELLANT.

Shiro Kashiwa,

307 Hawaiian Trust Buildiuo. Honolulu 13, T. H.

Attorney for Appellant

Masao Hirasuna.

On the Brief:

Genro Kashiwa.

P fi

'^^'^ 11 IStS

PAUL P. O'BRIEN, CLERK

Pbknac- Walsh Printing Co., San Fbancisco, California

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