Frank SCOFIELD, Former Collector of Internal Revenue, Appellant,
v.
Dennis M. O'CONNOR and Katherine O'Connor, Independent Executors of the Estate of Thomas O'Connor, Deceased, and Dennis M. O'Connor, Katherine O'Connor, Mary O'Connor Braman, Joined by her husband, D. H. Braman, and Thomas O'Connor, Jr., Appellees.
United States Court of Appeals Fifth Circuit.https://leagle.com/images/logo.png
February 1, 1957.
February 1, 1957.
Attorney(s) appearing for the Case
John N. Stull, Acting Asst. Atty. Gen., Charles K. Rice, Asst. Atty. Gen., Melva M. Graney, Hilbert P. Zarky, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., M. Harman Parrott, Asst. U. S. Atty., Russell B. Wine, U. S. Atty., San Antonio, Tex., for appellant.
J. Paul Jackson, Dallas, Tex., F. C. Proctor, Victoria, Tex., for appellees. Robertson, Jackson, Payne, Lancaster & Walker, Dallas, Tex., Stofer, Proctor, Houchins & Anderson, Victoria, Tex., of counsel.
Before HUTCHESON, Chief Judge, and HOLMES and BORAH, Circuit Judges.
United States Court of Appeals Fifth Circuit.
HUTCHESON, Chief Judge.
One of several appeals1 from judgments entered in favor of taxpayers, after Caldwell's case2 and before Hawn's case3 had been decided here, this appeal presents the single question whether, in the light of those cases, a transaction involving oil payments carved out of royalty interests was, as claimed by the taxpayer and found by the trial court, a sale...
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