SIMONS BRICK CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 6082.

45 F.2d 57 (1930)

SIMONS BRICK CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

November 24, 1930.


Attorney(s) appearing for the Case

I. Blair Evans, of Pasadena, Cal., for Petitioner.

G. A. Youngquist, Asst. Atty. Gen., Sewall Key, John H. McEvers and John MacC. Hudson, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, and Dewitt M. Evans, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C.), for respondent.

Before RUDKIN and WILBUR, Circuit Judges, and KERRIGAN, District Judge.


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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