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COMMISSIONER OF INTERNAL REVENUE v. SLAGTER

Nos. 11696, 11697.

238 F.2d 901 (1956)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. A. J. SLAGTER, Jr., and Lora May Slagter, Respondents. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Estate of Earl B. PAULSON, Deceased, etc., Respondent.

United States Court of Appeals Seventh Circuit.

November 29, 1956.

Attorney(s) appearing for the Case

Charles K. Rice, Asst. Atty. Gen., Melva M. Graney, Attorney, Tax Div., U. S. Dept. of Justice, Washington, D. C., Hilbert P. Zarky, Dept. of Justice, Washington, D. C., for petitioner.

Fenelon Boesche, Tulsa, Okl., Williams, Boesche & McDermott, Tulsa, Okl., of counsel, for respondents.

Before DUFFY, Chief Judge, and LINDLEY and SCHNACKENBERG, Circuit Judges.

LINDLEY, Circuit Judge.

The Commissioner of Internal Revenue seeks reversal of the decision of the Tax Court holding that the income taxes here involved should be computed as capital gain taxes, as respondents claim, and not as ordinary income subject to an allowance for depletion, as petitioner contends.

The essential facts follow. A. J. Slagter, Jr., and Lora May Slagter, husband and wife, and Earl B. Paulson, a...

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