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COMMISSIONER OF INTERNAL REVENUE v. HICKMAN

Nos. 6976, 6977.

68 F.2d 997 (1934)

COMMISSIONER OF INTERNAL REVENUE v. Mrs. O. L. HICKMAN. SAME v. O. L. HICKMAN.

Circuit Court of Appeals, Fifth Circuit.

March 5, 1934.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., Carlton Fox and Sewall Key, Sp. Assts. to Atty. Gen., and E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, and B. M. Coon, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

Sidney M. Cook, of Shreveport, La., for respondent.

Before BRYAN, FOSTER, and HUTCHESON, Circuit Judges.

PER CURIAM.

The Board of Tax Appeals decided that certain expenditures made in the drilling of an oil well are returnable to the respondents as taxpayers through depreciation rather than through depletion. Since the Board's decision, the opposite view has been adopted by the Supreme Court. United States v. Dakota-Montana Oil Co., 288 U.S. 459, 53 S.Ct. 435, 77 L. Ed. 893; Petroleum Exploration v. Burnet, 288 U.S. 467...

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