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FERGUSON v. COMMISSIONER OF INTERNAL REVENUE

No. 606.

59 F.2d 893 (1932)

FERGUSON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

June 30, 1932.

Attorney(s) appearing for the Case

Glenn Porter, of Wichita, Kan. (H. W. Hart, Enos E. Hook, and W. G. McDonald, all of Wichita, Kan., on the brief), for petitioner.

A. H. Conner, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Sp. Asst. to the Atty. Gen., and C. M. Charest, Gen. Counsel, and Elden McFarland, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before COTTERAL, PHILLIPS, and McDERMOTT, Circuit Judges.

PHILLIPS, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals. The material facts, which were stipulated before the Board, are these:

In 1923 petitioner was the owner of 1,690 acres of land in Woodward County, Oklahoma. In that year such land was damaged by floods. The cost of the land was $38,280.67. The fair market value thereof immediately after the floods, due to such damage, was reduced to $5,130.

In 1923 petitioner...

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