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COMMISSIONER OF INTERNAL REVENUE v. MOLTER

No. 569.

60 F.2d 498 (1932)

COMMISSIONER OF INTERNAL REVENUE v. MOLTER.

Circuit Court of Appeals, Tenth Circuit.

August 24, 1932.

Attorney(s) appearing for the Case

Helen R. Carloss, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., Sewall Key, Sp. Asst. to Atty. Gen., and F. L. Van Haaften, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., on the brief), for petitioner.

Mark H. Adams, of Wichita, Kan. (W. E. Holmes and Howard L. Baker, both of Wichita, Kan., on the brief), for respondent.

Before LEWIS and McDERMOTT, Circuit Judges, and POLLOCK, District Judge.

McDERMOTT, Circuit Judge.

Mrs. Molter claimed a credit for depletion of oil reserves in her income tax returns for 1922 and 1923, under section 214 (a) (10) of the Revenue Act of 1921 (42 Stat. 227, 239). The Commissioner disallowed the credit on the ground that she owned no interest in the oil depleted. The Board of Tax Appeals upheld Mrs. Molter's contention and the Commissioner appeals.

Depletion allowances are...

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