v3055-383

No. 15815

In the United States Court of Appeals

for the Ninth Circuit

Commissioner of Internal Revenue, petitioner

Grace H. Cunningham, Eugene F. Cunningham and

Grace H. Cunningham, respondents

ON PETITIONS FOR REVIEW OF THE DECISIONS OF THE TAX

COURT OF THE UNITED STATES

BRIEF FOR THE PETITIONER

CHABLES K. BICE,

Assistant Attorney General.

LEE A. JACKSON,

A, P. PEESCOTT,

EABL SCHMEIDLEB,

Attorneys,

Department of Justice,

Washington 25, D. O.

FILED

APR X 4 135

---

archive.org Volume Name: govuscourtsca9briefs3055

Volume: http://archive.org/stream/govuscourtsca9briefs3055

Document Link: http://archive.org/stream/govuscourtsca9briefs3055#page/n382/mode/1up

Top Keywords (auto-generated):

lease, building, income, improvements, lessor, tax, property, lessee, rent, term, cunningham, 2d, corporation, 1946, lots

Top Key Phrases (auto-generated):

american manufacturing, gross income, improve ments, taxable income, im provements, treasury regulations, internal revenue, fair market, revenue code, income derived, constitute rent, clearly erroneous., certiorari denied, rental income, leased property

Document Status: UGLY