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REYNOLDS v. COOPER

Nos. 747-749.

64 F.2d 644 (1933)

REYNOLDS v. COOPER (two cases). SAME v. COOPER et al.

Circuit Court of Appeals, Tenth Circuit.

April 3, 1933.

Attorney(s) appearing for the Case

Eldon O. Hanson, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Albert D. Walton, U. S. Atty., of Cheyenne, Wyo., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., John R. Wheeler, Sp. Atty., Bureau of Internal Revenue, of Seattle, Wash., and Percia E. Miller, Sp. Atty., of Washington, D. C., on the brief), for appellant.

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

Before COTTERAL and McDERMOTT, Circuit Judges, and JOHNSON, District Judge.

McDERMOTT, Circuit Judge.

Appellees are the beneficiaries of a trust set up by the will of their father. A part of the trust estate consists of a royalty interest under an oil and gas lease on lands in Wyoming, the lease running from the father, the owner of the oil reserves. Appellees returned for income tax purposes the royalties received by them during the years 1923 to 1927, both inclusive. The trustees filed an information return only; the beneficiaries claimed...

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