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MOORE v. THOMAS

No. 11074.

145 F.2d 813 (1944)

MOORE et al. v. THOMAS, Collector of Internal Revenue.

Circuit Court of Appeals, Fifth Circuit.

December 5, 1944.

Attorney(s) appearing for the Case

John H. Tucker, Jr., of Shreveport, La., and H. P. Smead, of Longview, Tex., for appellants.

Hilbert P. Zarky, Sewall Key, and Helen R. Carloss, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and A. W. Christian, Asst. U. S. Atty., of Dallas, Tex., for appellee.

Before HUTCHESON, WALLER, and LEE, Circuit Judges.

HUTCHESON, Circuit Judge.

The suit was to recover taxes claimed to have been overpaid for 1936, 1937 and 1938. The claim was that taxpayer had been wrongfully taxed on oil royalties received by him from his lessee, which taxpayer had accounted to his sister for under the terms of two agreements, one dated May 26, 1931,1 the other a supplement thereto, dated June 23, 1936;2

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