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CHAMPLIN REFINING CO. v. COMMISSIONER OF INTERNAL REV.

Nos. 2259, 2287.

123 F.2d 202 (1941)

CHAMPLIN REFINING CO. v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. CHAMPLIN REFINING CO.

Circuit Court of Appeals, Tenth Circuit.

October 29, 1941.

Attorney(s) appearing for the Case

Harry O. Glasser, of Enid, Okl., for petitioner Champlin Refining Co.

Harry Marselli, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Arthur A. Armstrong, Sp. Assts. to Atty. Gen., on the brief), for respondent Commissioner of Internal Revenue.

Before PHILLIPS, BRATTON, and HUXMAN, Circuit Judges.

HUXMAN, Circuit Judge.

Both petitioner and respondent have appealed from the decree of the Board of Tax Appeals finding deficiencies in income taxes assessed against petitioner, the Champlin Refining Company, a corporation, for the years 1923, 1924, 1925 and 1926. The sole question presented for consideration is the basis to be used in computing deductions for depletion allowances on an oil and gas lease known as the Beggs...

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