CHICAGO MINES CO. v. COMMISSIONER OF INTERNAL REV.

Nos. 3508-3510.

164 F.2d 785 (1947)

CHICAGO MINES CO. v. COMMISSIONER OF INTERNAL REVENUE. LONDON EXTENSION MINING CO. v. SAME (two cases).

Circuit Court of Appeals, Tenth Circuit.

Rehearing Denied January 8, 1948.


Attorney(s) appearing for the Case

Frazer Arnold, of Denver, Colo. (Charles Kentor and Arnold Weinberger, both of Denver, Colo., on the brief), for petitioners.

Hilbert P. Zarky, of Washington, D. C. (Theron L. Caudle, Sewall Key, and Helen R. Carloss, of Washington, D. C., on the brief), for respondent.

Before BRATTON, HUXMAN, and MURRAH, Circuit Judges.


HUXMAN, Circuit Judge.

These three appeals seek a review of the decisions of the Tax Court with respect to income taxes of the petitioners. A common question in these appeals is whether petitioners were entitled to the allowance of deduction of income for depletion in connection with the processing of low-grade ore in a dump. The dump in question resulted from mining operations in the Amerincan, Fraction, Huron and Ibex lode mining claims. These claims were contiguous...

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