BRYAN, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals which rejected the claim of petitioners that they were entitled, under section 214(a)(10) of the Revenue Act of 1921, 42 Stat. 241, to deductions from their net incomes for the years 1921 and 1922 for depletion of certain oil and gas leases based on discovery value, and which held them liable for deficiencies upon their net incomes for those years without making allowances for...
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