UNITED STATES v. BAKER

No. 5223.

233 F.2d 195 (1956)

UNITED STATES of America, Appellant, v. B. A. BAKER and Lillian S. Baker, Appellees.

United States Court of Appeals Tenth Circuit.

May 3, 1956.


Attorney(s) appearing for the Case

C. Guy Tadlock, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, and Grant W. Wiprud, Attys., Dept. of Justice, Washington, D. C., Paul W. Cress, U. S. Atty., and Leonard L. Ralston, Asst. U. S. Atty., Oklahoma City, Okl., on the brief), for appellant.

Byron V. Boone, Tulsa, Okl., for appellees.

Before BRATTON, Chief Judge, and MURRAH and PICKETT, Circuit Judges.


PICKETT, Circuit Judge.

This appeal presents the question of whether the sum of $168,559.12, received by B. A. Baker during the year 1945, is taxable in that year or in the years 1941 through 1944 when it was actually earned by a joint adventure, the existence of which was disputed and established by litigation. The trial court held that the amount received was taxable to the individual joint adventurers during the years in which it was received by the joint adventure...

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