NEW IDRIA QUICKSILVER MIN. CO. v. COM'R OF INTERNAL REV.

Nos. 10589-10592.

144 F.2d 918 (1944)

NEW IDRIA QUICKSILVER MINING CO. v. COMMISSIONER OF INTERNAL REVENUE. KLAU MINE, Inc., v. SAME. OAT HILL MINE, Inc., v. SAME. WILD HORSE QUICKSILVER MINING CO. v. SAME.

Circuit Court of Appeals, Ninth Circuit.

September 22, 1944.


Attorney(s) appearing for the Case

Robert M. Searls, of San Francisco, Cal., for petitioners.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewell Key, and Warren F. Wattles, Sp. Assts. to Atty. Gen., for respondent.

Before GARRECHT, MATHEWS, and STEPHENS, Circuit Judges.


GARRECHT, Circuit Judge.

Four petitions for review have been consolidated for hearing here. Three of the petitioners are owners and operators of a cinnabar mine or mines. One is a lessee and operator of such mines. In their respective returns of income and excess profits taxes for the years 1939, 1940 and 1941, each petitioner, relying on the statutory definition of gross income, computed percentage depletion on the total amount received from gross sales of mercury...

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