SCOFIELD v. TINNIN

No. 12280.

171 F.2d 227 (1948)

SCOFIELD, Collector of Internal Revenue, v. TINNIN.

United States Court of Appeals Fifth Circuit.

December 10, 1948.


Attorney(s) appearing for the Case

Theron L. Caudle, Asst. Atty. Gen., Henry W. Moursund, U. S. Atty., of San Antonio, Tex., and Helen Goodner, Sp. Asst. to Atty. Gen., for appellant.

Jerome Sneed, Jr., of Austin, Tex., for appellee.

Before HOLMES, WALLER, and LEE, Circuit Judges.


WALLER, Circuit Judge.

The judge below made the following clear statement of the issues and facts involved:

"Plaintiff, prior to his death, was an individual residing in Del Rio, Val Verde County, Texas, and was engaged in the business of clearing ranch lands, constructing tanks or reservoirs on ranch lands, terracing farm land, and the eradication of prickly pear on ranch lands, all being performed under the direction and guidance of the range program of...

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