v1750-159

^^_ No. 6636

In the

Winitth States; Circuit Court

of Appeals;

For the Ninth Circuit /

Jennings & Co., Inc., a Corporation

Petitioner and Appellant

vs.

Commissioner of Internal Revenue

Respondent and Appellee

Petition for Rehearing

Upon Petition for Review of Decision of the United

States Board of Tax Appeals

Charles E. McCulloch

Ivan F. Phipps

Carey, Hart, Spencer & McCulloch

1410 Yeon Building, Portland, Oregon

Attorneys for Appellant

FILED

AUG 29 1S32

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