DAWKINS, District Judge.
This is a suit for a refund of money paid under protest as income taxes. The question of whether or not it was due arises from the basis adopted for depreciation by plaintiff on its compress property. It sought to take advantage of appraisements made at the time it purchased the property from two other companies, to wit, the Shreveport Compress Company and the Louisiana Compress Company. The plaintiff was organized as a new corporation, and...
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