EARP v. JONES

No. 2553.

131 F.2d 292 (1942)

EARP v. JONES, Collector of Internal Revenue.

Circuit Court of Appeals, Tenth Circuit.

Rehearing Denied December 10, 1942.

Writ of Certiorari Denied February 15, 1943.


Attorney(s) appearing for the Case

Streeter B. Flynn, of Oklahoma City, Okl. (R. M. Rainey, R. M. Rainey, Jr., and Rainey, Flynn, Green & Anderson, all of Oklahoma City, Okl., on the brief), for appellant.

Earl C. Crouter, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Samuel H. Levy, Sp. Assts. to Atty. Gen., and Charles E. Dierker, U. S. Atty., and George H. McElroy, Asst. U. S. Atty., both of Oklahoma City, Okl., on the brief), for appellee.

Before PHILLIPS, HUXMAN, and MURRAH, Circuit Judges.


HUXMAN, Circuit Judge.

Appellant paid deficiency assessments on his income tax returns for 1937 and 1938 under protest, and then instituted this action to recover the same. He has appealed from an adverse ruling.

On December 1, 1937, by written deed of gift, appellant conveyed to his wife a one-half interest in his insurance business which he had been conducting in Oklahoma City as sole owner, under the name of Ancel Earp and Company. In consideration of the...

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