ADKINS PROPERTIES v. COMMISSIONER OF INTERNAL REVENUE

No. 10964.

143 F.2d 380 (1944)

ADKINS PROPERTIES v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied August 3, 1944.


Attorney(s) appearing for the Case

W. B. Harrell, of Dallas, Tex., for petitioner.

Muriel Paul and Sewall Key, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Claude R. Marshall, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, HUTCHESON, and LEE, Circuit Judges.


SIBLEY, Circuit Judge.

The Tax Court sustained assessments of taxes for the years 1936 to 1940 inclusive against the petitioner as an association, rejecting the contention that its returns as a mere distributive trust were correct.

In 1934 six members of the Adkins family, through the legal services of one Wynne for a contingent fee of one-half the recovery, obtained judgment for a one-third interest in an oil lease of twenty acres of land in east Texas, on...

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