BENNETT v. SCOFIELD

No. 12185.

170 F.2d 887 (1948)

BENNETT et al. v. SCOFIELD, Collector of Internal Revenue.

United States Court of Appeals Fifth Circuit.

November 30, 1948.


Attorney(s) appearing for the Case

Muckleroy McDonnold, of San Antonio, Tex., for appellant.

Henry W. Moursund, U. S. Atty., of San Antonio, Tex., Theron L. Caudle, Asst. Atty. Gen., and George A. Stinson and Helen Goodner, Sp. Assts. to Atty. Gen., for appellee.

Before HOLMES, WALLER, and LEE, Circuit Judges.


LEE, Circuit Judge.

Appellants, the executors of the estate of Charles M. Armstrong, deceased, as plaintiffs below, sued to recover an overpayment of federal estate taxes with interest. From an adverse judgment, this appeal was taken. The question presented is whether, for federal tax purposes, certain sums owed to the decedent at the time of his death, under an oil and gas lease, are delay rentals and, therefore, the community property of the decedent and his wife...

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