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OHIO VALLEY ROCK ASPHALT CO. v. HELVERING

Nos. 6452, 6453.

95 F.2d 87 (1937)

OHIO VALLEY ROCK ASPHALT CO., Inc., v. HELVERING, Com'r of Internal Revenue (two cases).

United States Court of Appeals for the District of Columbia.

Decided December 27, 1937.

Attorney(s) appearing for the Case

J. Nelson Anderson, of Washington, D. C., for petitioner.

Robert H. Jackson, Frank J. Wideman, and James W. Morris, Asst. Attys. Gen., and Sewall Key, Dean P. Kimball, J. Louis Monarch, and Paul R. Russell, all of Washington, D. C., for respondent.

Before GRONER, STEPHENS, and MILLER, Associate Justices.

GRONER, J.

These are appeals from decisions of the Board of Tax Appeals involving deficiencies in income taxes for the calendar years 1925 and 1929 in the respective amounts of $2,342.61 and $5,477.06. Petitioner is a Kentucky corporation, organized in 1922 to take over certain leases of lands permitting the removal therefrom of rock asphalt, which it crushed and sold for use in street work, etc. Petitioner claimed deductions for depletion in the years in question...

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