DIETRICH, Circuit Judge.
This is an appeal from a determination by the United States Board of Tax Appeals of the appellant's income tax liability for the years 1919 and 1920, and the single question submitted is of the proper credit to be allowed for plant depreciation, in the nature of obsolescence, for those years. Appellant was and is engaged in logging, converting the logs into lumber, manufacturing boxes, and marketing its products. For that purpose it has a...
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