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CAMPBELL v. FASKEN

No. 17235.

267 F.2d 792 (1959)

Ellis CAMPBELL, Jr., District Director of Internal Revenue, Appellant, v. David FASKEN and Inez G. FASKEN, Appellees.

United States Court of Appeals Fifth Circuit.

Rehearing Denied July 20, 1959.

Attorney(s) appearing for the Case

Marvin W. Weinstein, Melva M. Graney, Joseph F. Goetten, Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., John C. Ford, Asst. U. S. Atty., Dallas, Tex., Charles K. Rice, Asst. Atty. Gen., Dept. of Justice, Washington, D. C. (Heard L. Floore, United States Attorney, Ft. Worth, Tex., on the brief), for appellant.

Richard S. Brooks, Midland, Tex., Harry C. Weeks, Fort Worth, Tex. (Whitaker & Brooks, Midland, Tex., Weeks, Bird, Cannon & Appleman, Fort Worth, Tex., of counsel), for appellees.

Before TUTTLE, JONES and BROWN, Circuit Judges.

JONES, Circuit Judge.

David Fasken and his mother, Inez G. Fasken, brought suit against the District Director of Internal Revenue claiming a refund of income taxes for the years 1949 and 1950 and interest. Judgment for them was entered by the district court. From that judgment the district director has appealed. The Faskens, mother and son, who will be herein referred to as the taxpayers, owned approximately 165,000 acres in Andrews and adjacent counties in Texas...

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