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HOUSTON DEEPWATER LAND CO. v. SCOFIELD

Civ. A. No. 6175.

110 F.Supp. 394 (1952)

HOUSTON DEEPWATER LAND CO. v. SCOFIELD, Collector of Internal Revenue.

United States District Court S. D. Texas, Houston Division.

November 5, 1952.

Attorney(s) appearing for the Case

Lockett & Lockett (J. L. Lockett), of Houston, Tex., for plaintiff.

Brian S. Odem, U. S. Atty. and W. R. Eckhardt, Asst. U. S. Atty., of Houston, Tex., for defendant.

CONNALLY, District Judge.

In this action, Houston Deepwater Land Company, the corporate plaintiff, seeks to recover a portion of its income taxes for the year 1944, which allegedly were erroneously and illegally assessed and collected. It presents for determination a single question; namely, whether the proceeds of a sale, under condemnation, of a tract of approximately 250 acres of land to an agency of the United States Government, constituted ordinary income of...

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