1. Home
  2. Browse Decisions
  3. F.2d
  4. 417 F.2d
  5. 417 F.2d 106 (1969)
 

C. I. R. v. ESTATE OF DONNELL

No. 25835.

417 F.2d 106 (1969)

COMMISSIONER OF INTERNAL REVENUE, Petitioner-Respondent, v. The ESTATE of H. W. DONNELL, Deceased, Willie Hayden Donnell, Executrix and Willie Hayden Donnell, Respondents-Petitioners. The ESTATE of H. W. DONNELL, Deceased, Willie Hayden Donnell, Executrix and Willie Hayden Donnell, Respondents-Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Petitioner-Respondent.

United States Court of Appeals Fifth Circuit.

October 10, 1969.

Attorney(s) appearing for the Case

Mitchell Rogovin, Asst. Atty. Gen., Dept. of Justice, Washington, D. C., Richard C. Pugh, Acting Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., Lee A. Jackson, Harris Weinstein, Stephen H. Paley, Grant W. Wiprud, Attys., Dept. of Justice, Washington, D. C., Lester R. Uretz, Chief Counsel, IRS, Washington, D. C., for petitioner-respondent.

Harold D. Rogers, Wichita Falls, Tex., for respondents-petitioners.

Before GOLDBERG and MORGAN, Circuit Judges, and LIEB, District Judge.

GOLDBERG, Circuit Judge:

In this case we engage the occult mysteries of oil and gas taxation regarding intangible drilling and development costs, depletion, and that alphabetical mystique, the ABC transaction. The taxpayers, H. W. Donnell and Willie H. Donnell, were husband and wife during the years 1959 through 1963. H. W. Donnell died in 1966, and Willie H. Donnell is the executrix of his estate. The taxpayers owned leasehold working interests in oil and gas properties...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases