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FREEMAN-HAMPTON OIL CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

No. 6626.

65 F.2d 456 (1933)

FREEMAN-HAMPTON OIL CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

June 1, 1933.

Attorney(s) appearing for the Case

H. Kennedy McCook, of Washington, D. C., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., Sewall Key and John MacC. Hudson, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, Bruce A. Low, and Arthur Clark, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., for the Commissioner of Internal Revenue.

Before BRYAN, FOSTER, and SIBLEY, Circuit Judges.

FOSTER, Circuit Judge.

In this case petitioner is the owner of gas and oil leases and the question presented is whether certain expenses incurred in connection therewith are to be returned to it through deductions for depletion or depreciation under the provisions of section 234 (a) (9) of the Revenue Act of 1921 (42 Stat. 254), and similar provisions of later statutes (Revenue Acts 1924 and 1926, § 234 (a) (8), 26 USCA § 986(a) (8). The case was submitted...

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