McCAHILL v. HELVERING

No. 10052.

75 F.2d 725 (1935)

McCAHILL v. HELVERING, Commissioner of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

January 22, 1935.


Attorney(s) appearing for the Case

Guy Chase, of St. Paul, Minn. (Kellogg, Morgan, Chase, Carter & Headley, of St. Paul, Minn., on the brief), for petitioner.

L. W. Post, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before SANBORN, WOODROUGH, and BOOTH, Circuit Judges.


WOODROUGH, Circuit Judge.

On petition to review the decision of the Board of Tax Appeals (29 B. T. A. 1080) sustaining the disallowance by the Commissioner of deductions from the income of mine property in the years 1929 and 1930 claimed by the taxpayer on the ground of depletion.

The following material facts are contained in the findings of the Board of Tax Appeals:

Mary E. McCahill died testate on August 14, 1922. By her will substantially all of...

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