WELDER v. COMMISSIONER OF INTERNAL REVENUE

No. 11208.

148 F.2d 583 (1945)

WELDER et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

April 11, 1945.


Attorney(s) appearing for the Case

Harry C. Weeks, of Fort Worth, Tex., and Wright Morrow, of Houston, Tex., for petitioners.

Hilbert P. Zarky, Sewall Key, J. Louis Monarch, and Warren F. Wattles, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Bernard D. Daniels, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for Commissioner of Internal Revenue.

Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.


HUTCHESON, Circuit Judge.

Unsuccessful with the commissioner and in the Tax Court, petitioners here, not still but again,1 for this time the petition involves different tax years, 1938 and 1939, and different articles of partnership,2 are still urging upon us that oil royalties derived from their separate property have, because of the intervention of the partnership, James F. Welder Heirs, lost their separate...

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