KERRIGAN, District Judge.
Petitioner is a California corporation engaged in the business of manufacturing brick and tile. Prior to March 1, 1913, the corporation had acquired four tracts of clay land. The present controversy relates solely to the proper rate at which the allowance for depletion of these lands shall be computed. The Board of Tax Appeals determined that a reasonable allowance for depletion was $.0444 per ton. The petitioner claims a rate of $.14.
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