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JENNINGS & CO. INC. v. COMMISSIONER OF INTERNAL REVENUE

No. 6636.

59 F.2d 32 (1932)

JENNINGS & CO., Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

May 31, 1932.

Attorney(s) appearing for the Case

Charles E. McCulloch and Ivan F. Phipps, both of Portland, Or. (Carey, Hart, Spencer & McCulloch, of Portland, Or., of counsel), for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and F. Edward Mitchell, Sp. Assts. to the Atty. Gen. (C. M. Charest, Gen. Counsel, and Paul E. Waring, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before WILBUR and SAWTELLE, Circuit Judges.

WILBUR, Circuit Judge.

From the findings of fact made by the Board of Tax Appeals, it appears that "the petitioner, an Oregon corporation, in January, 1918, acquired a lease for the 25-year period from March 1, 1908, to and including February 28, 1933, on two improved lots at the southeast corner of Washington and Broadway streets, Portland, Oregon. On February 11, 1920, the petitioner sublet a portion of the leased premises...

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