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PORTLAND CREMATION ASS'N v. COMMISSIONER, INTERNAL REVENUE

No. 5661.

31 F.2d 843 (1929)

PORTLAND CREMATION ASS'N v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

April 4, 1929.

Attorney(s) appearing for the Case

Carey & Kerr, Charles E. McCulloch, and Ivan F. Phipps, all of Portland, Or., for appellant.

Mabel Walker Willebrandt, Asst. Atty. Gen., and Sewall Key and Edwin G. Davis, both of Washington, D. C., and Morton P. Fisher, of Baltimore, Md. (C. M. Charest, General Counsel, and Shelby S. Faulkner, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.

Before GILBERT, RUDKIN, and DIETRICH, Circuit Judges.

GILBERT, Circuit Judge (after stating the facts as above).

Three separate judgment orders were entered by the Board of Tax Appeals, and the three petitions for review have by stipulation of the parties been consolidated for consideration and decision in this court. The question presented in each case is whether or not the petitioner is entitled to exclude the amounts set aside by it as a maintenance fund for the perpetual...

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