RIFKIND, District Judge.
The taxpayer, Oxford Paper Co. (Oxford), sues for refund of income tax for the year 1937, together with interest thereon, collected by the defendant. The claim is that the Commissioner's disallowance of a deduction in that year's tax for depreciation of the taxpayer's Island Division Plant was erroneous. Certain facts have been stipulated and both parties ask for summary judgment.
Oxford acquired the plant, consisting of land, buildings...
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