VAN VALKENBURGH, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals reversing that of the Commissioner of Internal Revenue, who disallowed deductions to the taxpayer, respondent herein, for depreciation of patent No. 1,145,818. As found by the Board of Tax Appeals, the respondent is a Missouri corporation with a capital stock of $150,000. It was organized in December, 1912, and in the same month one-half of its stock was issued to W...
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