LAMM LUMBER CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 10145.

133 F.2d 433 (1943)

LAMM LUMBER CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

February 8, 1943.


Attorney(s) appearing for the Case

Charles E. McCulloch and Thomas B. Stoel, both of Portland, Or. (Hart, Spencer, McCulloch & Rockwood, of Portland, Or., of counsel), for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Newton K. Fox, and Mills Kitchin, Sp. Assts. to Atty. Gen., for respondent.

Before WILBUR, GARRECHT, and DENMAN, Circuit Judges.


DENMAN, Circuit Judge.

Petitioner taxpayer, an Oregon corporation, seeks review of an order of the United States Board of Tax Appeals upholding a determination of a deficiency in taxpayer's income tax for the tax year 1936. The Commissioner's determination was based upon a disallowance of a deduction made in taxpayer's return for depletion of timber cut in that year from a tract of approximately 300,000,000 feet, principally pine, in Klamath and Lake Counties, Oregon...

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