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HOGAN v. COMMISSIONER

Docket Nos. 107630, 107631, 107886, 107887, 107888.

1 T.C.M. 208 (1942)

Fred T. Hogan v. Commissioner. Novadean Hogan v. Commissioner. L. H. Choate v. Commissioner. Lucille Choate v. Commissioner. W. G. Choate v. Commissioner.

United States Tax Court.

Entered December 9, 1942.

Attorney(s) appearing for the Case

James H. Yeatman, Esq., and Claude Collard, C. P. A., 403 Petroleum Bldg., Fort Worth, Tex., for the petitioners. Frank B. Schlosser, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, J.:

These consolidated proceedings challenge income tax deficiencies determined by respondent for the year 1938 as follows:

  Fred T. Hogan ........  $3,671.81
  Novadean Hogan .......      12.21
  L. H. Choate .........     632.85
  Lucille Choate .......     632.85
  W. G. Choate .........   2,015.58

The questions presented are (1) whether a transaction involving an oil and gas...

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