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COMMISSIONER OF INT. REV. v. MUTUAL FERTILIZER CO.

No. 11693.

159 F.2d 470 (1947)

COMMISSIONER OF INTERNAL REVENUE v. MUTUAL FERTILIZER CO.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied February 27, 1947.

Attorney(s) appearing for the Case

Melva M. Graney, Sewall Key, J. Louis Monarch and Helen Goodner, Sp. Assts. to the Atty. Gen., Douglas W. McGregor, Asst. Atty. Gen., J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Claude R. Marshall, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

John W. Townsend, of Washington, D. C. for respondent.

Before McCORD, WALLER, and LEE, Circuit Judges.

McCORD, Circuit Judge.

The Petition for Review concerns income taxes for taxpayer's fiscal years ended June 30, 1939, 1940, and 1941. The Petition questions the method employed by The Tax Court to determine the adjusted basis for depreciation of taxpayer's plant and equipment. The facts were stipulated, and as stipulated were adopted by The Tax Court.

During the taxable years involved, and at all times material to this proceeding, the

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