v3055-335

^

No. 15815

For til Ninth Carcuit

CoMMissioisrER OF INTERNAL REVENUE, Petitioner,

vs.

Grace H. Cunningham, Eugene F. Cunningham and

Grace H. Cunningham, Respondents.

On Petitions for Review of the Decisions of the Tax

Court of the United States

ANSWERING BRIEF OF RESPONDENTS

Ogden & Ogden

Attorneys for Respondents.

462 Olympic National Building,

Seattle 4, Washington.

The ARaus Presb, Seattlc

6 iboti I

PAUL P. O^rM.^^i*^'-^

---

archive.org Volume Name: govuscourtsca9briefs3055

Volume: http://archive.org/stream/govuscourtsca9briefs3055

Document Link: http://archive.org/stream/govuscourtsca9briefs3055#page/n334/mode/1up

Top Keywords (auto-generated):

lease, improvements, tax, property, petitioner, lessee, rent, lessor, income, placed, 2d, lots, cunningham, building, leased

Top Key Phrases (auto-generated):

internal revenue, improvements placed, gross income, written lease, leased premises, improve ments, im provements, leased property, section 109, constitute rent, revenue code, oral lease, 1942 amendment, tax code, prop erty

Document Status: UGLY