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HARRINGTON v. C. I. R.

No. 25873.

404 F.2d 237 (1968)

H. M. HARRINGTON, Jr. and Marguerite Harrington, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

December 3, 1968.

Attorney(s) appearing for the Case

H. M. Harrington, Jr., Longview, Tex., for petitioners.

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harry Marselli, Marian Halley, Attys., Dept. of Justice, Washington, D. C., Lester R. Uretz, Chief Counsel, IRS, Washington, D. C., for respondent, Grant W. Wiprud, Atty., Dept. of Justice, Washington, D. C., on the brief.

Before BELL and SIMPSON, Circuit Judges, and ROBERTS, District Judge.

ROBERTS, District Judge:

Appellants appeal from the Tax Court's Opinion substantially affirming a ruling by the Internal Revenue Commissioner that appellants could not take a depletion allowance for the years 1959-61 on oil taken from slant-hole wells. The basis of the Commissioner's ruling was that appellants had no "economic interest" in oil pumped from a neighbor's lease through slanted wells. We affirm.

Appellants first challenge the Tax Court's ruling...

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