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CONSUMERS NATURAL GAS CO. v. COMMISSIONER OF INT. REV.

No. 357.

78 F.2d 161 (1935)

CONSUMERS NATURAL GAS CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

June 17, 1935.

Attorney(s) appearing for the Case

Cravath, de Gersdorff, Swaine & Wood, of New York City (William D. Whitney, Douglas M. Moffat, and George G. Tyler, all of New York City, of counsel), for petitioner.

Ellis N. Slack, of Washington, D. C., for respondent.

Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.

L. HAND, Circuit Judge.

The question involved in this appeal is of a depreciation allowance denied the taxpayer for the year 1929, and claimed by it under section 114 of the Revenue Act of 1928 (26 USCA § 2114). It is the owner of a natural gas well in the western part of New York from which it directly supplies consumers in two nearby villages, from one to five miles away. The decision turns upon the words, "In the case of oil and gas wells the allowance for...

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