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KELL v. COMMISSIONER OF INTERNAL REVENUE

No. 8104.

88 F.2d 453 (1937)

KELL et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

February 24, 1937.

Attorney(s) appearing for the Case

John B. King and Harry C. Weeks, both of Wichita Falls, Tex., for petitioners.

Edward H. Horton, Warren F. Wattles and Sewall Key, Sp. Assts. to the Atty. Gen., Robert H. Jackson, Asst. Atty. Gen., Jas. W. Morris, Asst. Atty. Gen., and Herman Oliphant, Gen. Counsel, Department of Treasury, and Dean P. Kimball, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before FOSTER, SIBLEY, and HUTCHESON, Circuit Judges.

HUTCHESON, Circuit Judge.

This petition for review tests whether the Board was right in sustaining the Commissioner's determination (1) That petitioner, and not his wife and children, was the owner of a one-fourth interest in properties of the "R. O. Harvey lease account," a body of mineral lands, leases, and interests belonging one-fourth to R. O. Harvey, one-fourth to J. J. Perkins, one-fourth to S. H. Cullum, and one-fourth to Frank Kell, or to his wife and children...

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