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CHOATE v. COMMISSIONER OF INTERNAL REVENUE

Nos. 2789, 2790.

141 F.2d 641 (1944)

CHOATE v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. CHOATE.

Circuit Court of Appeals, Tenth Circuit.

Rehearing Denied April 8, 1944.

Attorney(s) appearing for the Case

James H. Yeatman, of Houston, Tex., for petitioner and cross-respondent Choate.

Helen Goodner, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and A. F. Prescott, Sp. Assts. to the Atty. Gen., on the brief), for respondent and cross-petitioner Commissioner of Internal Revenue.

Before PHILLIPS and BRATTON, Circuit Judges, and KENNEDY, District Judge.

KENNEDY, District Judge.

This is a tax case in which the taxpayer and the Commissioner of Internal Revenue have petitioned for review of an order of the Tax Court of the United States entered on February 12, 1943.

Briefly stated the litigation arises out of the following circumstances: One Baker executed an oil and gas lease on land owned by her in fee to one Tunstill, which lease provided for a cash consideration with an over-riding royalty. Subsequently...

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