O'MEARA v. COMMISSIONER OF INTERNAL REVENUE

Nos. 76, 77, 79.

34 F.2d 390 (1929)

O'MEARA v. COMMISSIONER OF INTERNAL REVENUE. NATIONAL BANK OF TOPEKA v. SAME. ELMHURST INV. CO. v. SAME.

Circuit Court of Appeals, Tenth Circuit.

August 19, 1929.


Attorney(s) appearing for the Case

T. M. Lillard, of Topeka, Kan. (Bruce Hurd and O. B. Eidson, both of Topeka, Kan., on the brief), for appellants.

Millar E. McGilchrist, Sp. Asst. to Atty. Gen. (Mabel Walker Willebrandt, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and P. S. Crewe, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellees.

Before LEWIS, COTTERAL, and PHILLIPS, Circuit Judges.


PHILLIPS, Circuit Judge.

These are appeals from decisions of the Board of Tax Appeals. The facts, as disclosed by the findings of the Board of Tax Appeals, the stipulation of facts filed in the proceeding before the board, and the oral testimony of three witnesses given at the hearing before the board, are as follows:

The board found: That on and prior to March 31, 1919, certain oil and gas leases in Marion county, Kansas, were owned by the following persons...

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