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WHEELOCK v. COMMISSIONER OF INTERNAL REVENUE

No. 7335.

77 F.2d 474 (1935)

WHEELOCK et ux. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

May 9, 1935.

Attorney(s) appearing for the Case

Harry C. Weeks, of Wichita Falls, Tex., for petitioners.

Frank J. Wideman, Asst. Atty. Gen., Norman D. Keller, Sewall Key, and J. P. Carr, Sp. Assts. to Atty. Gen., and Robert H. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue, and Frank B. Schlosser, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before BRYAN, SIBLEY, and WALKER, Circuit Judges.

WALKER, Circuit Judge.

By petition for review the petitioners, husband and wife, complain of the disallowance of a claimed deduction from their income in the year 1923 of an amount representing depreciation on equipment and appliances used by them in that year in their business of producing oil.

A summary of the material facts, as stipulated and found by the Board of Tax Appeals, follows: At all times material to the...

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