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PUGH v. COMMISSIONER OF INTERNAL REVENUE

No. 5987.

49 F.2d 76 (1931)

PUGH et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

April 20, 1931.

Attorney(s) appearing for the Case

Yandell Boatner, of Shreveport, La., and Rush L. Holland and George E. Strong, both of Washington, D. C., for petitioners.

G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau Internal Revenue and E. Riley Campbell, Sp. Atty. Bureau Internal Revenue, both of Washington, D. C. (Wm. Cutler Thompson, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before BRYAN, SIBLEY, and HUTCHESON, Circuit Judges.

SIBLEY, Circuit Judge.

The petition seeks to review the redetermination by the Board of Tax Appeals of certain income taxes for the years 1920 and 1921. During 1919 a Louisiana plantation, controlled as community property by J. C. Pugh, was put under an oil lease, and oil was discovered. Several wells were brought in and operated during 1920 and 1921. Their operation during 1920 impregnated the land surface with oil and salt water, and made it unfit for cultivation...

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