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CRABB v. COMMISSIONER OF INTERNAL REVENUE

No. 9661.

119 F.2d 772 (1941)

CRABB et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

May 5, 1941.

Attorney(s) appearing for the Case

Harry C. Weeks, of Fort Worth, Tex., and Wright Morrow, of Houston, Tex., for petitioners.

Helen R. Carloss, Sewall Key, and Joseph M. Jones, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Int. Rev., and Claude R. Marshall, Sp. Atty., Bureau of Int. Rev., both of Washington, D. C., for respondent.

Before SIBLEY, HUTCHESON, and McCORD, Circuit Judges.

SIBLEY, Circuit Judge.

Three married sisters and their brother, all residents of Texas, had deficiencies assessed on their income tax returns for the year 1936. Their petitions for redetermination by the Board of Tax Appeals were consolidated and by stipulation a consolidated petition for review is before us. The Commissioner "restored to income" in 1936 the amount deducted in 1934 as percentage depletion allowances from bonuses received for two oil and gas leases...

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