LING, District Judge.
Questions concerning the interpretation of section 23(m) of the Internal Revenue Code, 26 U.S.C.A., Internal Revenue Code, § 23(m), form the basis of these appeals. The pertinent part of this section is as follows: "In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion * * *."
The facts from which the controversy arose are not in dispute, and, for present purposes, may be...
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