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LE DANOIS LAND & STONE CO. v. COMMISSIONER OF INT. REV.

No. 14415.

215 F.2d 475 (1954)

LE DANOIS LAND & STONE COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

Rehearing Denied October 23, 1954.

Attorney(s) appearing for the Case

Fred S. Weis, New Orleans, La., for petitioner.

S. Dee Hanson, Sp. Asst. to Atty. Gen., Melva M. Graney, Ellis N. Slack, Assts. to Atty. Gen., H. Brian Holland, Asst. Atty. Gen., Charles W. Davis, Chief Counsel, Charles E. Lowery, Sp. Atty., Bureau of Internal Revenue, Washington, D. C., for respondent.

Before STRUM and RIVES, Circuit Judges, and DAWKINS, District Judge.

RIVES, Circuit Judge.

This petition for review involves corporate income and excess profits taxes for 1943, and presents the question of whether a lessor of oil and gas properties is entitled to the statutory depletion allowance on oil used for fuel by a lessee under a provision of the lease granting the lessee the free use of oil and gas taken from the leased land for production purposes, and further providing that lessor's "royalty on oil and gas shall be computed...

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