1. Home
  2. Browse Decisions
  3. F.2d
  4. 159 F.2d
  5. 159 F.2d 834 (1947)
 

COMMISSIONER OF INTERNAL REVENUE v. GRAY

No. 11644.

159 F.2d 834 (1947)

COMMISSIONER OF INTERNAL REVENUE v. GRAY.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied March 31, 1947.

Attorney(s) appearing for the Case

Hilbert P. Zarky, Sewall Key, and Helen R. Carloss, Sp. Assts. to the Atty. Gen., Douglas W. McGregor, Asst. Atty. Gen., J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Claude R. Marshall, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

Albert B. Koorie, of New Orleans, La., for respondent.

Before McCORD, WALLER, and LEE, Circuit Judges.

LEE, Circuit Judge.

This suit involves a deficiency in income tax for the year 1941. The questions presented are: (1) whether royalties and bonuses paid under oil and gas leases to the husband as owner of separate real property in Louisiana belonged to the community or to him separately;1 and (2) whether, if such royalties and bonuses belonged to the community, they were taxable as separate income to the husband because derived from his...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases