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COMMISSIONER OF INTERNAL REVENUE v. FLEMING

Nos. 7899, 7914.

82 F.2d 324 (1936)

COMMISSIONER OF INTERNAL REVENUE v. FLEMING. FLEMING v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

March 7, 1936.

Attorney(s) appearing for the Case

John MacC. Hudson, Sewall Key, and Louise Foster, Sp. Assts. to Atty. Gen., Frank J. Wideman, Asst. Atty. Gen., and Robert H. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue and John D. Kiley, Sp. Atty., Bureau of Internal Revenue, both of Washington, for the Commissioner.

Geo. S. Atkinson, of Dallas, Tex., for Fleming.

Palmer Hutcheson, of Houston, Tex., for amicus curiæ.

Before FOSTER, SIBLEY, and WALKER, Circuit Judges.

SIBLEY, Circuit Judge.

These cases bring under review redeterminations by the Board of Tax Appeals of income taxes of William Fleming for 1928 and 1929 by which his income arising on a sale in each of those years of an interest in oil leases in Texas was taxed after allowing him a percentage depletion of 27½ per cent. against such part of the money received as came from reserved oil, but denying it as to such part as was the purchaser's cash. The Commissioner...

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