United States Board of Tax Appeals November 14, 1925, Docket No. 2593. (Davidson v. Commissioner)

lead-opinion

*48OPINION.

Trussell

: The only question presented by the record in this appeal is the amount the taxpayer is entitled to deduct, in computing his net income for the year 1919, as an allowance for the depletion of the oil wells referred to in the findings of fact.