v2234-953

Document Title Page

DOCKET NO. 9662

IN THE

UNITED STATES

CIRCUIT COURT OF APPEALS

For the Ninth Circuit

    1. Perry & Company, Inc.,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

ON PETITION FOR REVIEW OF DECISION OF

THE UNITED STATES BOARD OF

TAX APPEALS

PETITIONER'S OPENING BRIEF

    1. JONES,

Attorney for Petitioner.

610 Colman Building, I. . E D

Seattle, Washington

FHAYN PRINTING COMPANY

AUL P. O'BRIEN,

LEItK


archive.org Volume Name: govuscourtsca9briefs2234

Volume: http://archive.org/stream/govuscourtsca9briefs2234

Document Link: http://archive.org/stream/govuscourtsca9briefs2234#page/n952/mode/1up

Top Keywords (auto-generated):

petitioner, business, tax, commissioner, corporation, section, 2d, storage, respondent, presumption, plant, 102, burden, 1935, needs

Top Key Phrases (auto-generated):

section 102, prima facie, cold storage, mere holding, evi dence, commis sioner, business corporation, unreasonable accumulation, peti tioner, internal revenue, income tax, dill manufacturing, cor poration, pur pose, penalty tax

Document Status: UGLY