v2888-1294
ance Co. v. Commissioner, 2d Cir. 72 F. (2d), 265,
267, 268.
In Continental Tie & Lumber Company v. U. S.,
286 U.S. 290, 295, the taxpayers' right to payment
ripened because of the enactment of the Transporta-
tion Act. It did not involve contractional provisions.
Petitioner does not believe that that case is applicable
to the facts here.
CONCLUSION
It is respectfully prayed that this Court follow
the decisions in United States v. Harmon, 10 Cir., 205
- (2d) 919 and Spring City Foundry Co. v. Commis-
sioner, 292 U.S. 182. It is respectfully submitted
that appellants' petition for rehearing should be ^
granted, for the reasons above stated, in that the Court
did not recognize that the petitioner had no right to
receive payment under the terms of the contract until
the performance of a condition precedent, which was
not accomplished until the year 1943.
Respectfully submitted,
HILE, HOOF & SHUCKLIN
GERALD D. HILE
CLIFFORD HOOF
GERALD SHUCKLIN
Attorneys for Appellants
r
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