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COMMISSIONER OF INTERNAL REVENUE v. HAPPOLD

No. 10716.

141 F.2d 199 (1944)

COMMISSIONER OF INTERNAL REVENUE v. HAPPOLD.

Circuit Court of Appeals, Fifth Circuit.

March 3, 1944.

Attorney(s) appearing for the Case

Warren F. Wattles, Sewall Key, and J. Louis Monarch, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Claude R. Marshall, Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

Harry C. Weeks, of Fort Worth, Tex., for respondent.

Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.

McCORD, Circuit Judge.

The petition for review is prosecuted by the Commissioner from decision of the Tax Court determining income tax liabilities of C. A. Happold for the years 1936, 1937, 1938 and 1939. These cases were consolidated and tried together.

Question: Does the evidence support the finding of the Tax Court that prior to May 18, 1939, taxpayer owned an undivided interest with Byrd-Frost Inc. in the "Gulf Block" oil and gas leases, or does the evidence...

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