JONES, Chief Justice.
This is a suit for refund of a part of the income taxes paid by plaintiff for the calendar year 1936. The case turns on the amount of depreciation which should be allowed plaintiff because of his interest in the property from which the revenue was derived.
The details are set out in the findings of fact. During the year 1936 plaintiff was one of the beneficiaries of a trust established by the will of Charles F. Grey, who died May 10,...
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