Kehota Mining Co. v. Lewellyn

WOOLLEY, Circuit Judge.

These suits to recover taxes paid under protest concern items allowed for depreciation and depletion of mining properties which the plaintiff says were insufficient and therefore unlawful. There is. no oral testimony. The proofs consist of averments in the plaintiffs statement of claim which the defendants either admitted or failed specifically to deny, (Pennsylvania practice), findings of fact, opinion and decision by the Board of Tax Appeals, and a stipulation of the parties as to further facts. The record thus made supports the findings of fact of the learned trial…