DAVIS, Chief Judge.
In this action the plaintiff seeks a refund of income and excess profits taxes which it claims were erroneously assessed and collected. The sole point of dispute is the amount of depletion allowance properly allowable to the taxpayer in its return for the short fiscal period January 1, 1951 to September 30, 1951. This is a question of statutory construction and application, involving the definition of terms and the application of them to the facts...
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