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F. A. GILLESPIE & SONS CO. v. COMMISSIONER OF INT. REV.

Nos. 3180, 3181.

154 F.2d 913 (1946)

F. A. GILLESPIE & SONS CO. v. COMMISSIONER OF INTERNAL REVENUE (two cases).

Circuit Court of Appeals, Tenth Circuit.

Rehearing Denied May 23, 1946.

Attorney(s) appearing for the Case

Harold E. Rorschach, of Tulsa, Okl. (Jack L. Rorschach, of Vinita, Okl., on the briefs), for petitioner.

Hilbert P. Zarky, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and J. Louis Monarch, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before PHILLIPS, BRATTON, and HUXMAN, Circuit Judges.

PHILLIPS, Circuit Judge.

These are petitions to review two decisions of the Tax Court of the United States. They involve deficiencies in income tax for the years 1937 and 1939.

F. A. Gillespie and Sons Company1 is an Oklahoma corporation organized in 1920.

1. The Placedo Leases.

In 1937, the taxpayer owned one-half of a 7/8ths working interest in 11 oil and gas leases,2 covering approximately...

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