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JOHNSON v. PHINNEY

No. 18583.

287 F.2d 544 (1961)

Flora I. JOHNSON, Clarence G. Johnson and Hal W. Johnson, Appellants, v. Robert L. PHINNEY, District Director of Internal Revenue, Appellee. Robert L. PHINNEY, District Director of Internal Revenue, Appellant, v. Flora I. JOHNSON, Clarence G. Johnson and Hal W. Johnson, Appellees.

United States Court of Appeals Fifth Circuit.

March 15, 1961.

Attorney(s) appearing for the Case

C. W. Wellen, Charles W. Hall, Fulbright, Crooker, Freeman, Bates & Jaworski, William M. Ryan, Houston, Tex., for taxpayers.

James P. Turner, Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., William B. Butler, U. S. Atty., Houston, Tex., Charles K. Rice, Asst. Atty. Gen., Abbott M. Sellers, Acting Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., Arthur L. Moller, Asst. U. S. Atty., Houston, Tex., for Robert L. Phinney.

Before TUTTLE, Chief Judge, HUTCHESON, Circuit Judge, CLAYTON, District Judge.

TUTTLE, Chief Judge.

This appeal raises the question touching on the right of the owner of gas wells to deduct the 27½% depletion from payments received as "shut-in royalty payments" and as "delayed rentals." The facts were all stipulated. The opinion of the District Court is published at 181 F.Supp. 315.

Briefly stated, the issue arises from the following relationships between the taxpayers and Superior Oil Company...

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