Hewgley v. Stone Tax Com'r.

McGehee, J.,

delivered tbe opinion of tbe court.

Tbis case is controlled by the principles announced in tbe case of tbe State Tax Commission v. Love Petroleum Co., 197 Miss. 277, 19 So.(2d) 923, and by tbe decision in tbe case of Urschel v Stone, 198 Miss. 105, 21 So. (2d) 466, unless tbe appellant is entitled to a reversal of tbe decision of tbe trial court herein upon tbe theory that on tbe appeal in tbe Urscbel case, which likewise involved a claim for a deductible allowance on income tax for depreciation and depletion on tbese same oil and gas properties, tbe attention of tbis Court was not…