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DOUGLAS v. COMMISSIONER OF INTERNAL REVENUE

Nos. 12461-12464.

134 F.2d 762 (1943)

DOUGLAS v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. DOUGLAS. ROBINSON'S ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE. DALRYMPLE v. SAME.

Circuit Court of Appeals, Eighth Circuit.

April 7, 1943.

Attorney(s) appearing for the Case

Kimball B. DeVoy, of Minneapolis, Minn. (James E. O'Brien, of Minneapolis, Minn, on the brief), for taxpayers.

Louise Foster, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and A. F. Prescott, Sp. Assts. to Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Before GARDNER, SANBORN, and THOMAS, Circuit Judges.

THOMAS, Circuit Judges.

These appeals of three taxpayers from a decision (46 B.T.A. 943) of the United States Board of Tax Appeals, now the United States Tax Court, and a cross appeal of the Commissioner, present two problems for determination: (1) Whether Article 23(m) — 10(c) of Treasury Regulation 94 promulgated under the Revenue Act of 1936 is valid; and (2) if the regulation is valid, may the taxpayer in the taxable year exclude a depletion deduction taken...

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