v1750-87
No. 6636
In the
Intob Mm Ctrrmt (Hmrt
of Appeals
For the Ninth Circuit
Jennings & Co., Inc., a corporation
Petitioner and Appellant
vs.
Commissioner of Internai. REATi:NUE
Respondent and Appellee
Brief of Petitioner and Appellant
Upon Petition for Review of Decision of the United
States Board of Tax Appeals
Charles E. McCulloch
Ivan F. Phipps
1410 Yeon Building, Portland, Oregon
Attorneys for Apj)ellant
Carey, Hart, Spencer and McCulloch
Of Counsel
EJ_LD
GENERAL LITHO.. PORTLAND, ORE.
' MAR -7 '^
archive.org Volume Name: govuscourtsca9briefs1750
Volume: http://archive.org/stream/govuscourtsca9briefs1750
Document Link: http://archive.org/stream/govuscourtsca9briefs1750#page/n86/mode/1up
Top Keywords (auto-generated):
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Top Key Phrases (auto-generated):
42 600, accrual basis, income tax, clearly reflect, net income, cash receipts, 34 600, section 212, reporting income, poston coal, aggregating 42, advance payments, accrual method, taxpayer keeping, rental paid
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