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COMMISSIONER OF INTERNAL REVENUE v. LEWIS

No. 2598.

132 F.2d 709 (1942)

COMMISSIONER OF INTERNAL REVENUE v. LEWIS.

Circuit Court of Appeals, Tenth Circuit.

December 28, 1942.

Attorney(s) appearing for the Case

S. Dee Hanson, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Joseph M. Jones, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

Joseph A. Hoskins, of Kansas City, Mo. (Phil D. Morelock, of Kansas City, Mo., and Vincent A. Smith, of Wichita, Kan., on the brief), for respondent.

Before BRATTON, HUXMAN, and MURRAH, Circuit Judges.

BRATTON, Circuit Judge.

This is a petition to review an order of the Board of Tax Appeals. The partnership of Cromwell and Lewis purchased non-producing oil and gas leases covering lands in Kansas for a consideration of $120. In 1937, the partners and Atlantic Refining Company entered into a contract which provided that the former sold, conveyed, assigned, transferred, and set over to the latter the leases and the equipment on the premises for $150,000 in cash, and...

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