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UNITED STATES v. GREEN

No. 22846.

377 F.2d 550 (1967)

UNITED STATES of America, Appellant, v. Beulah GREEN, Appellee.

United States Court of Appeals Fifth Circuit.

May 11, 1967.

Attorney(s) appearing for the Case

John B. Jones, Jr., Richard M. Roberts, Acting Asst. Attys. Gen., Dept. of Justice, Lee A. Jackson, Melva M. Graney, Crombie J. D. Garrett, Attys., Dept. of Justice, Washington, D. C., for appellant, Edward F. Boardman, U. S. Atty., of counsel.

William R. Frazier, Jacksonville, Fla., for appellee.

Before RIVES, BELL and THORNBERRY, Circuit Judges.

PER CURIAM:

This is a companion case to Wood v. United States, 5th Cir. 1967, 377 F.2d 300, and United States v. Peeler, 5th Cir. 1967, 377 F.2d 531 decided this day. The sole issue is the same as in those cases — whether the taxpayer, by contractual agreement calling for the extraction of minerals from her land, retained an "economic interest" in the minerals so that compensation derived under...

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