v1598-315

J^o. 50G1 : '

In the

Winittii States; itmit Court

of appeals

For the Ninth Circuit

POETLAND CREMATION ASSOCIATION

Petitioner and Appellant

vs.

COMMISSIONER OF INTERNAL REVENUE

Respondent and Appellee

Upon Petitions to Review Orders of the United

States Board of Tax Aiypeals

Brief of Petitioner and Appellant

Carey & Kerr

Charles E. McCulloch

Ivan F. Phipps

Attorneys for Petitioner and Appellant

1410 Yeon Building

Portland, Oregon

• L E C

JAN -7 152$

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