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HOWELL v. COMMISSIONER OF INTERNAL REVENUE

No. 10793.

140 F.2d 765 (1944)

HOWELL v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

February 8, 1944.

Attorney(s) appearing for the Case

Robert Ash, of Washington, D. C., for petitioner.

F. E. Youngman, Sewall Key, Harry Baum, and A. F. Prescott, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and B. D. Daniels, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before HOLMES, WALLER, and LEE, Circuit Judges.

WALLER, Circuit Judge.

The Commissioner of Internal Revenue contended, and the Tax Court found, that the petitioner's deceased husband had not held an oil and gas lease for more than eighteen months prior to its sale and, therefore, was not entitled to the deduction allowable in computing long-term capital gains under Section 117 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 117.1 This appeal results.

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