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UNITED STATES v. LOONEY

No. 5401.

29 F.2d 884 (1929)

UNITED STATES v. LOONEY et ux.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied February 6, 1929.

Attorney(s) appearing for the Case

Philip H. Mecom, U. S. Atty., and J. Fair Hardin, Asst. U. S. Atty., both of Shreveport, La., and E. O. Hanson, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Philip H. Mecom, U. S. Atty., and J. Fair Hardin, Asst. U. S. Atty., both of Shreveport, La., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and E. O. Hanson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for the United States.

Frank J. Looney, J. M. Grimmet, and Pike Hall, Jr., all of Shreveport, La. (J. M. Grimmet, Pike Hall, Jr., Frank J. Looney, Foster, Hall & Smith and Pugh, Grimmet & Boatner, all of Shreveport, La., on the brief), for appellees.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.

WALKER, Circuit Judge.

By separate suits, which were tried together, the appellees, husband and wife, sought to recover amounts paid by them under protest following the inclusion by the government tax officials in the amount on which the income tax of each of the appellees for the year 1921 was computed of part of the amount of an oil royalty paid in 1921 by the lessee under an oil lease covering a described tract of land. For the appellant it was contended that the...

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