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WISEMAN v. SCRUGGS

No. 6302.

281 F.2d 900 (1960)

Earl R. WISEMAN, Individually, and as District Director of Internal Revenue, Appellant, v. William F. SCRUGGS and Anna T. Scruggs, Appellees.

United States Court of Appeals Tenth Circuit.

August 13, 1960.

Attorney(s) appearing for the Case

I. Henry Kutz, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and Joseph Kovner, Attys., Dept. of Justice, Washington, D. C., were with him on the brief), for appellant.

Will T. Wright, Enid, Okl. (Lowell T. Sawyer, Enid, Okl., was with him on the brief), for appellees.

Before BRATTON, PICKETT and LEWIS, Circuit Judges.

BRATTON, Circuit Judge.

This case, instituted in the United States Court for Oklahoma by William F. Scruggs and wife against the Director of Internal Revenue for the District of Oklahoma, presents for determination a controversy concerning the tax consequences of a contract relating to the sale of a tract of unimproved land containing 320 acres in the State of Washington.

Scruggs and wife were citizens of the State of Oklahoma. They owned the land. Builders...

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