CAMP WOLTERS LAND CO. v. COMMISSIONER OF INTERNAL REV.

No. 11642.

160 F.2d 84 (1947)

CAMP WOLTERS LAND CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

February 27, 1947.


Attorney(s) appearing for the Case

R. B. Cannon, of Fort Worth, Tex., for petitioner.

Douglas W. McGregor, Asst. Atty. Gen., Hilbert P. Zarky, Robert N. Anderson and Paul F. Mickey, Sp. Assts. to the Atty. Gen., Sewall Key, Acting Asst. Atty. Gen., J. P. Wenchel, Chief Counsel, and Charles E. Lowery, Sp. Atty., Bur. Int. Rev., both of Washington, D. C., for respondent.

Before McCORD, WALLER, and LEE, Circuit Judges.


WALLER, Circuit Judge.

The taxpayer has admittedly been a Texas corporation since April 25, 1941, but the controversy here revolves chiefly around its status — corporate or otherwise — between that date and the middle of February in the same year at, and after, which time its incorporators made contracts in the name of, and in behalf of, the taxpayer before its charter had been filed with the Secretary of State as required by Texas law. [Unless otherwise...

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