United States Tax Court October 29, 1948, Docket Nos. 16527, 16528, 16529, 16530, 16531 (Evans v. Commissioner)

OPINION.

Opper, Judge:

In computing their deduction for percentage depletion of their oil lease petitioners seek to have included in the “gross income from the property”3 for the fiscal year ending June 30, 1943, the amount which the purchaser of its oil, which was owner and operator of the pipe line servicing petitioners’ lease, deducted from an agreed price, as a “gathering” and “freight