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CULLEN v. COMMISSIONER OF INTERNAL REVENUE

Nos. 9759, 9760.

118 F.2d 651 (1941)

CULLEN v. COMMISSIONER OF INTERNAL REVENUE (two cases).

Circuit Court of Appeals, Fifth Circuit.

April 1, 1941.

Attorney(s) appearing for the Case

Palmer Hutcheson, of Houston, Tex., for petitioner in each case.

Ellis N. Slack, Sewall Key, and Edward H. Hammond, Sp.Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue and Charles E. Lowery, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent in each case.

Before FOSTER, SIBLEY, and McCORD, Circuit Judges.

McCORD, Circuit Judge.

The facts and issues presented by the petitions for review are identical and involve income tax liabilities of a husband and wife with relation to community income received by them in the year 1932. By stipulation of the parties and order of the Court the cases have been consolidated for all purposes on appeal.

The petitioners, H. R. Cullen and Lillie Cranz (Mrs. H. R.) Cullen, owned an undivided one-fourth interest in certain mineral...

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