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ALEXANDER v. CONTINENTAL PETROLEUM CO.

No. 615.

63 F.2d 927 (1933)

ALEXANDER, Collector of Internal Revenue, v. CONTINENTAL PETROLEUM CO.

Circuit Court of Appeals, Tenth Circuit.

March 8, 1933.

Attorney(s) appearing for the Case

T. H. Lewis, of Washington, D. C. (Herbert K. Hyde, U. S. Atty., and William Earl Wiles, Asst. U. S. Atty., both of Oklahoma City, Okl., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Eldon O. Hanson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellant.

Thomas D. Lyons, of Oklahoma City, Okl. (David H. Blair, of Washington, D. C., and T. P. Gore, of Tulsa, Okl., on the brief), for appellee.

Before LEWIS, COTTERAL, and PHILLIPS, Circuit Judges.

COTTERAL, Circuit Judge.

This suit was brought by the Continental Petroleum Company to recover an excess payment of income tax for the year 1925, which was due to a refusal by the Commissioner of Internal Revenue to allow a deduction claimed for depletion.

On December 21, 1921, the Continental Petroleum Company agreed, in writing, with the Transcontinental Oil Company (both Delaware corporations) the former would on January 25, 1922, sell and assign to the...

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