[Cases.] In Circuit Courts of Appeals. No. 12391. in court of appeals for 9th circuit, Agnes M. Kanne, executrix under will and of estate of Fred H. Kanne, collector of internal revenue for district of Hawaii, v. American Factors, Limited, Hawaiian corporation; American Factors, Limited, Hawaiian corporation r. Agnes M. Kanne. executrix under will and of estate of Fred H. Kanne. collector of internal revenue for district of Hawaii; brief for Agnes M. Kanne.