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BASS v. GROUP NO. 1 OIL CORPORATION

No. 5881.

41 F.2d 483 (1930)

BASS, Collector of Internal revenue, v. GROUP NO. 1 OIL CORPORATION.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied August 1, 1930.

Attorney(s) appearing for the Case

John D. Hartman, U. S. Atty., of San Antonio, Tex., and Ottamar Hamele. Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for appellant.

Homer L. Bruce, of Houston, Tex. (Baker, Botts, Parker & Garwood, of Houston, Tex., on the brief), for appellee.

Before BRYAN and FOSTER, Circuit Judges, and GRUBB, District Judge.

BRYAN, Circuit Judge.

Appellee brought suit and recovered judgment against appellant, as collector of internal revenue, for the amount of federal income taxes paid under protest. Those taxes were assessed and collected upon net income derived from the sale of oil and gas produced from lands which appellee held under lease from the state of Texas. The judgment was based on the theory that appellee was an instrumentality of the state, and as such was exempt as to the...

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