v2684-463

No. 12954

(Enmt af Appeals

If or tlp Ntntt? (Etrrwtl

COMMISSIONER OF INTERNAL REVENUE,

Petitioner,

vs.

TITLE AND TRUST COMPANY,

A CORPORATION,

Respondent.

On Petition for Review of the Decision of the Tax

Court of the United States

Clarence D. Phillips

Attorney for Respondent

Of Counsel

Griffith, Phillips & Coughlin

807 Electric Building

Portland 5, Oregon

FILED

^-'2 2 1951

PAUL P. O'BRIEN

CLERK

---

archive.org Volume Name: govuscourtsca9briefs2684

Volume: http://archive.org/stream/govuscourtsca9briefs2684

Document Link: http://archive.org/stream/govuscourtsca9briefs2684#page/n462/mode/1up

Top Keywords (auto-generated):

insurance, title, premiums, commissioner, trust, reserve, unearned, income, revenue, internal, section, oregon, 2d, statutes, 1945

Top Key Phrases (auto-generated):

internal revenue, insurance commissioner, unearned premiums, title insurance, title trust, section 101, gross income, section 204, commis sioner, revenue code, unearned premium, fire insurance, unearned premiums., insurance commis, income tax

Document Status: UGLY