SIBLEY, Circuit Judge.
The respondent's testatrix, Mrs. Seeligson, was in 1937 and 1938 a member of a partnership which in those years made oil leases in Texas on which bonuses were included as income in her tax returns, but against them she claimed and was allowed depletion deductions of 27½ per cent. She died May 21, 1939. No leases at that date had terminated, expired or been abandoned, and no production had been obtained. Her rights under the leases passed...
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