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BERNUTH v. C. I. R.

No. 209, Docket 72-1736.

470 F.2d 710 (1972)

Charles M. BERNUTH and Shirley P. Bernuth, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. ESTATE of Carl VON BERNUTH, Deceased, Elizabeth von Bernuth, Executrix, et al., and Elizabeth von Bernuth, Surviving Wife, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided December 12, 1972.

Attorney(s) appearing for the Case

Alvin D. Lurie, New York City (Richard N. Gray, New York City, of counsel), for appellants.

Grant W. Wiprud, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Richard Farber, Attys., Tax Div., Dept of Justice, Washington, D. C., of counsel), for appellee.

Before SMITH, KAUFMAN and MULLIGAN, Circuit Judges.

SMITH, Circuit Judge:

Charles M. Bernuth, Shirley P. Bernuth, Elizabeth von Bernuth, and the Estate of Carl von Bernuth have appealed from a decision of the Tax Court, 57 T.C. 225 (1971), sustaining the Commissioner's determination of deficiencies in their income taxes for the year 1959. The question presented for review is whether appellants were entitled to claimed deductions for "intangible drilling and development costs" for several...

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