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MERLE-SMITH v. COMMISSIONER OF INTERNAL REVENUE

Nos. 73, 74.

42 F.2d 837 (1930)

MERLE-SMITH v. COMMISSIONER OF INTERNAL REVENUE. FOWLER v. SAME.

Circuit Court of Appeals, Second Circuit.

June 30, 1930.

Attorney(s) appearing for the Case

Sprague, Merle-Smith & Smart, of New York City (Talbert W. Sprague, Van S. Merle-Smith, and Charles C. Parlin, all of New York City, of counsel), for petitioners.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Dewitt M. Evans, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before MANTON, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

MANTON, Circuit Judge.

We will treat these petitions in one opinion.

In the Kate Fowler Merle-Smith Case, she reviewed before the Board of Tax Appeals three separate deficiency notices as to income and profit taxes covering 1917 to 1921, inclusive. They were consolidated before the Board. The order entered by the Board disallowed depletion claims as to mining property. The facts are that the petitioner's father died November 7, 1904, and by his will, probated...

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