v2888-1294

Document Title Page

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

  1. (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

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