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WOOD v. C. I. R.

No. 17892.

274 F.2d 268 (1960)

Myrtle J. WOOD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

Rehearing Denied February 23, 1960.

Attorney(s) appearing for the Case

Robert J. Hobby, Wentworth T. Durant, Dallas, Tex., for petitioner.

Carolyn R. Just, Joseph Kovner, Marvin W. Weinstein, Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Arch M. Cantrall, Chief Counsel, Internal Revenue Service, Claude R. Marshall, Sp. Atty., I. R. S., Washington, D. C., for respondent.

Before RIVES, Chief Judge, and HUTCHESON and TUTTLE, Circuit Judges.

TUTTLE, Circuit Judge.

This is a petition to review the decision of the Tax Court reported in 31 T.C. 528.

Petitioner is the divorced wife of Fred M. Wood. Before the divorce the community owned a 45% interest in certain oil and gas production. At the time of divorce the community was indebted to others in the amount of $25,510.25. The divorce decree awarded Mrs. Wood:

"(3) A one-half interest in that 45% interest owned...

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