LUCAS v. BAUCUM

No. 6048.

50 F.2d 806 (1931)

LUCAS, Commissioner of Internal Revenue, v. BAUCUM.

Circuit Court of Appeals, Fifth Circuit.

June 22, 1931.


Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Sp. Asst. to the Atty. Gen., C. M. Charest, Gen. Counsel Bureau of Internal Revenue and E. Riley Campbell, Sp. Asst. Bureau Internal Revenue, both of Washington, D. C., and A. H. Conner, Sp. Asst. to the Atty. Gen., for petitioner.

Ralph W. Baucum, of Shreveport, La. (Craig, Bolin & Magee, of Mansfield, La., on the brief), for respondent.

Before BRYAN, SIBLEY, and HUTCHESON, Circuit Judges.


HUTCHESON, Circuit Judge.

Petitioner comes here complaining of the finding and order of the Board of Tax Appeals that money, to wit, $43,000 paid to respondent's husband as the purchase price of a 3/32 mineral interest which respondent owned in land located in the Haynesville oil field in Louisiana, was community property, respondent insisting that the mineral interest was though incorporeal an interest in the land owned by respondent as her separate property, and...

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