LANSILL v. BURNET

Nos. 5294-5299.

58 F.2d 512 (1932)

LANSILL v. BURNET, Commissioner of Internal Revenue, and five other cases.

Court of Appeals of District of Columbia.

Decided March 28, 1932.


Attorney(s) appearing for the Case

Chas. B. McInnis and Ward Loveless, both of Washington, D. C., for appellant Jane Burt Hay.

F. O. Graves and Ward Loveless, both of Washington, D. C., for other appellants.

Sewall Key, C. M. Charest, and Prew Savoy, all of Washington, D. C., G. A. Youngquist, Asst. Atty. Gen., and John G. Remey and Morton Rothschild, both of Washington, D. C., for appellee.

Before MARTIN, Chief Justice, and ROBB, VAN ORSDEL, and GRONER, Associate Justices.


MARTIN, Chief Justice.

These consolidated appeals relate to income taxes for the years 1921 to 1924, inclusive. The issue arises in a case wherein certain heirs employed an attorney to contest their ancestor's will, agreeing to pay him for his services a sum equal to 10 per cent. of the amount recovered in the litigation as and when received by them. Certain mineral royalties payable annually were secured by the attorney for the heirs, and were thereafter regularly...

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