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ANTHONY'S ESTATE v. COMMISSIONER OF INTERNAL REV.

No. 3260.

155 F.2d 980 (1946)

ANTHONY'S ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

May 20, 1946.

Attorney(s) appearing for the Case

Roger S. Randolph, of Tulsa, Okl. (B. C. Conner, John M. Winters, Jr., and Gentry Lee, all of Tulsa, Okl., on the brief), for petitioners.

Henry Kutz, of Washington, D. C. (Sewall Key, Helen Carloss, and Fred E. I. Youngman, all of Washington, D. C., on the brief), for respondent.

Before BRATTON, HUXMAN and MURRAH, Circuit Judges.

MURRAH, Circuit Judge.

The question presented by this appeal is whether a taxpayer on a cash basis, who makes a gift in 1937 of an interest in an oil and gas lease, together with the impounded income therefrom, is taxable upon the actual receipt of such income by the donee and his assignees in 1940.

The decedent, S. W. Anthony,1 and the Klingensmith Oil Company each owned an undivided interest in an oil and gas lease, which Klingensmith...

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