PHILLIPS PETROLEUM CO. v. JONES

No. 3878.

176 F.2d 737 (1949)

PHILLIPS PETROLEUM CO. v. JONES.

United States Court of Appeals Tenth Circuit.

Rehearing Denied October 12, 1949.


Attorney(s) appearing for the Case

Rayburn L. Foster, Bartlesville, Okl. (Don Emery, R. B. F. Hummer, Hilary D. Mahin, Bartlesville, Okl., Rufus Y. Bandy, Jr., and Harry D. Turner, Oklahoma City, Okl., on the brief), for appellant.

Lester L. Gibson, Washington, D. C. (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack and F. A. Michels, Special Assistants to the Attorney General, and Robert E. Shelton, United States Attorney, Oklahoma City, Okl., on the brief), for appellee.

Before PHILLIPS, Chief Judge, and HUXMAN and MURRAH, Circuit Judges.


MURRAH, Circuit Judge.

The sole question here is whether the conventional "thereafter" and "unless" Oklahoma oil and gas lease is within the incidence of Sections 3480 and 3482, Title 26 U.S.C.A., which, together impose a documentary stamp tax upon a "deed, instrument, or writing * * * whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred or otherwise conveyed * * *."

During the years 1942, 1943, 1944 and 1945, inclusive...

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