BRYAN, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals which rejected petitioner's claims that he was entitled, under section 214(a)(10) of the Revenue Act of 1921, 42 Stat. 241, to deductions from his net income during the years 1921 and 1922 for depletion of an oil and gas lease based on the fair market value thereof at the date of discovery of oil, and held him liable for deficiencies assessed by the Commissioner of Internal Revenue...
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