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McLEAN v. COMMISSIONER OF INTERNAL REVENUE

No. 9870.

120 F.2d 942 (1941)

McLEAN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

June 20, 1941.

Attorney(s) appearing for the Case

L. J. Benckenstein, of Beaumont, Tex., for petitioner.

Warren F. Wattles and Sewall Key, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John M. Morawski, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

W. D. Gordon, of Beaumont, Tex., amicus curiae.

Before FOSTER, HUTCHESON, and HOLMES, Circuit Judges.

HUTCHESON, Circuit Judge.

The Board treated the transaction by which the taxpayer let Yount-Lee Oil Company into the operation and enjoyment of the Cade leases in Galveston County, Texas, as ruled by Palmer v. Bender, 287 U.S. 551, 53 S.Ct. 225, 77 L.Ed. 489; and Burnet v. Harmel, 287 U.S. 103, 53 S.Ct. 74, 77 L.Ed. 199. It held1...

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