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UNITED STATES v. DOUGAN

No. 4800.

214 F.2d 511 (1954)

UNITED STATES v. DOUGAN et al.

United States Court of Appeals Tenth Circuit.

July 8, 1954.

Attorney(s) appearing for the Case

Ellis N. Slack, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Robert N. Anderson and Donald P. Hertzog, Sp. Assts. to Atty. Gen., and A. Pratt Kesler, U. S. Atty., on the brief), for appellant.

Max B. Lewis, Salt Lake City, Utah (Harley W. Gustin, Salt Lake City, Utah, on the brief), for appellees.

Floyd K. Haskell, Denver, Colo. (Tippit, Haskell & Welborn, Denver, Colo., of counsel), amici curiae.

Before PHILLIPS, Chief Judge, and MURRAH and PICKETT, Circuit Judges.

MURRAH, Circuit Judge.

The question presented by this appeal is whether so-called first-year rental payments by lessees of non-competitive departmental oil and gas leases are ordinary and necessary deductible expenses1 or depletable capital expenditures2 under the Internal Revenue Code.

The undisputed facts are that on April 16, 1946, each of the taxpayers applied to the Bureau of Land Management, United...

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