FLOYD v. SCOFIELD

No. 13676.

193 F.2d 594 (1952)

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

United States Court of Appeals Fifth Circuit.

January 4, 1952.


Attorney(s) appearing for the Case

Robert K. Jewett, Homer L. Bruce, Houston, Tex., for appellants.

S. Dee Hanson, Sp. Asst. to the Atty. Gen., Henry W. Moursund, U. S. Atty., San Antonio, Tex., Theron L. Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to the Atty. Gen., for appellee.

Before HUTCHESON, Chief Judge, and HOLMES, and STRUM, Circuit Judges.


STRUM, Circuit Judge.

This is a suit to recover income taxes alleged to have been wrongfully exacted from R. E. Floyd, the original plaintiff, who died during the pendency of the suit and his executors substituted in his stead.

The facts are that Keystone-Garrett Company, a Texas corporation, was the owner of gas and oil producing properties, the products of which it was engaged in selling to pipe line purchasers. On or about the 20th of each month, the purchaser...

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