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LAMONT v. COMMISSIONER OF INTERNAL REVENUE

Nos. 11933, 11934.

120 F.2d 996 (1941)

LAMONT v. COMMISSIONER OF INTERNAL REVENUE. SHAWMUT CO. v. SAME.

Circuit Court of Appeals, Eighth Circuit.

June 24, 1941.

Attorney(s) appearing for the Case

D. S. Holmes, of Duluth, Minn. (R. L. Mayall, of Duluth, Minn., on the brief), for petitioners.

Harry Marselli, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen. and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before GARDNER and JOHNSEN, Circuit Judges, and COLLET, District Judge.

COLLET, District Judge.

These actions arise upon petitions for the review of the action of the Commissioner of Internal Revenue, affirmed by the Board of Tax Appeals, including in petitioners' taxable income for the years 1935 and 1936 the amount of depletion deductions1 taken from taxable income derived in former years from mining property. Although the amounts are different, the facts and the...

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