CAMPBELL v. FIELDS

No. 15686.

229 F.2d 197 (1956)

Ellis CAMPBELL, Jr., District Director of Internal Revenue, Appellant, v. Bert FIELDS and Alyne Fields, Appellees.

United States Court of Appeals Fifth Circuit.

January 27, 1956.


Attorney(s) appearing for the Case

Elmer J. Kelsey, Atty., Dept. of Justice, Washington, D. C., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to the Atty. Gen., John C. Ford, Asst. U. S. Atty., Dallas, Tex., for appellant.

Robert J. Hobby, Wentworth T. Durant, Earle B. Mayfield, Jr., Dallas, Tex., Mayfield & Durant, Dallas, Tex., for appellees.

Before TUTTLE, CAMERON and JONES, Circuit Judges.


JONES, Circuit Judge.

The appellees, herein called the taxpayers, were lessees, prior to 1948, of 86 oil and gas leases in the Waskom Field, Harrison and Panola Counties, Texas. There were producing gas wells on these leases or some of them.

By an amendment to its Constitution made in 1917, the State of Texas declared that the conservation and development of the natural resources of the State were public rights and duties, and directed the Legislature to pass...

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