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RAMSEY v. COMMISSIONER OF INTERNAL REVENUE

No. 764.

66 F.2d 316 (1933)

RAMSEY v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

July 26, 1933.

Attorney(s) appearing for the Case

Charles H. Garnett, of Oklahoma City, Okl., for petitioner.

Maxwell M. Mahany, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Sewall Key, A. H. Conner, and William H. Riley, Jr., Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for respondent.

Before PHILLIPS and McDERMOTT, Circuit Judges, and KENNEDY, District Judge.

McDERMOTT, Circuit Judge.

From 1922 until 1926 the petitioner was engaged in developing oil leases. Wells were drilled by a contractor upon a footage basis, the petitioner furnishing the equipment and supervision. The amounts paid the contractor for drilling, plus certain items for labor, trucking, cementing, fuel, repairs, management, depreciation, and taxes (exclusive of derricks, boilers, casing and equipment) were deducted each year from his income, as development...

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