REYNOLDS v. McMURRAY

No. 576.

60 F.2d 843 (1932)

REYNOLDS v. McMURRAY.

Circuit Court of Appeals, Tenth Circuit.

August 5, 1932.


Attorney(s) appearing for the Case

John R. Wheeler, Sp. Atty., Bureau of Internal Revenue, of Seattle, Wash. (A. D. Walton, U. S. Atty., of Cheyenne, Wyo., and C. M. Charest, Gen. Counsel, and Frederick W. Dewart, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellant.

N. E. Corthell, of Laramie, Wyo. (M. E. Corthell and A. W. McCollough, both of Laramie, Wyo., on the brief), for appellee.

Before COTTERAL, PHILLIPS, and McDERMOTT, Circuit Judges.


PHILLIPS, Circuit Judge.

Donald McMurray brought this action to recover alleged over-payments of income taxes, with interest, for the years 1920, 1922, and 1924.

The stipulated facts are as follows: On December 7, 1917, W. M. Armstrong and the Ohio Oil Company owned oil leases on certain lands in Wyoming in the proportion of 40% and 60% respectively. On that date they entered into agreements with respect thereto which provided that the Ohio Company should...

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