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COMMISSIONER OF INTERNAL REVENUE v. SWENSON

No. 6143.

56 F.2d 544 (1932)

COMMISSIONER OF INTERNAL REVENUE v. SWENSON.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied April 5, 1932.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., Sewall Key and A. H. Conner, Sp. Assts. to the Atty. Gen., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Bruce A. Low and Robt. L. Williams, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., for petitioner.

E. D. Gatlin, of Breckenridge, Tex., and Sidney L. Samuels, of Fort Worth, Tex., for respondent.

Before BRYAN, FOSTER, and WALKER, Circuit Judges.

WALKER, Circuit Judge.

The Commissioner of Internal Revenue assessed a deficiency of income tax for the year 1919 against the appellee as executor of the estate of Christina Swenson, deceased. That assessment was a result of a finding by the Commissioner that 2,400 shares of the capital stock of the Swensondale Oil Company, a Texas corporation (herein referred to as the corporation), received in 1919, for an oil and gas lease on 414 acres of land, owned in community...

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