PORTAGE SILICA CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 7154.

89 F.2d 958 (1937)

PORTAGE SILICA CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

May 13, 1937.


Attorney(s) appearing for the Case

Raymond T. Jackson, of Cleveland, Ohio (Spencer W. Reeder, Olive Payne Deering, and Baker, Hostetler, Sidlo & Patterson, all of Cleveland, Ohio, on the brief), for petitioner.

Morton K. Rothschild, of Washington, D. C. (Robert H. Jackson, Sewall Key, and Carlton Fox, all of Washington, D. C., on the brief), for respondent.

Before MOORMAN, HICKS, and SIMONS, Circuit Judges.


HICKS, Circuit Judge.

Petition by the Portage Silica Company to review decisions of the Board of Tax Appeals in consolidated proceedings, affirming the action of the Commissioner of Internal Revenue in assessing on redetermination deficiencies in income and profits taxes for the year 1920 and income taxes for the years 1922 to 1929, inclusive.

The issues before the Board for each of the years involved were: (1) The unit rate for depletion, allowable to the...

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