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OGLESBY COAL CO. v. COMMISSIONER INTERNAL REVENUE

No. 4422.

46 F.2d 617 (1931)

OGLESBY COAL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied March 12, 1931.

Attorney(s) appearing for the Case

M. F. Gallagher, E. B. Wilkinson, S. M. Rinaker, and A. R. Hall, all of Chicago, Ill., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Dean P. Kimball, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before ALSCHULER and PAGE, Circuit Judges, and LINDLEY, District Judge.

ALSCHULER, Circuit Judge.

Petitioner assails a judgment of the Board of Tax Appeals sustaining respondent in his redetermination of a deficiency in petitioner's income and excess profits taxes for its fiscal year ending March 31, 1918. The commissioner, as well as the B. T. A., in computing the part of the tax for so much of the fiscal year as fell within the calendar year 1917, refused to allow as a deduction from gross income loss from obsolescence sustained during...

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