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BOUDREAU v. COMMISSIONER OF INTERNAL REVENUE

No. 10291.

134 F.2d 360 (1943)

BOUDREAU et al. v. COMMISSIONER OF INTERNAL REVENUE (two cases).

Circuit Court of Appeals, Fifth Circuit.

March 5, 1943.

Attorney(s) appearing for the Case

Jorda S. Derbes and Jacob H. Morrison, both of New Orleans, La., for petitioners.

Samuel O. Clark, Jr., Asst. Atty. Gen., L. W. Post and Sewall Key, Sp. Assts. to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Bernard D. Daniels, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, HUTCHESON, and McCORD, Circuit Judges.

McCORD, Circuit Judge.

The petitions are for review of a decision determining deficiencies in income tax for the year 1935 against Robert J. Boudreau and Ruth E. Boudreau, husband and wife, for $767.20, and against Wilmer J. Boudreau and wife, Opal Boudreau, for $692,79. The facts are stated in detail in the reported opinion of the Board of Tax Appeals, 45 B.T.A. 390.

On December 22, 1932, Jim Oil Company, a corporation, sold an oil lease for $150,000, in...

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