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CHAMPLIN v. COMMISSIONER OF INTERNAL REVENUE

No. 1207.

78 F.2d 905 (1935)

CHAMPLIN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

August 22, 1935.

Attorney(s) appearing for the Case

Harry O. Glasser, of Enid, Okl., for petitioner.

Warren F. Wattles, 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 PHILLIPS, McDERMOTT, and BRATTON, Circuit Judges.

McDERMOTT, Circuit Judge.

The background of the controversy now for decision will be found in (C. C. A.) 71 F.2d 23. This installment deals with the allowances made petitioner for depletion of the oil reserves giving rise to the income taxed in 1918, 1919, and 1920. In 1926, after elaborate computations, the Commissioner valued the oil reserves and the lease. His figures as to intrinsic values are not now and never have been disputed...

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