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PICKARD v. COMMISSIONER

Docket No. 6112-64.

28 T.C.M. 766 (1969)

T.C. Memo. 1969-153

Anne Pickard v. Commissioner.

United States Tax Court.

Filed July 17, 1969.

Attorney(s) appearing for the Case

Leland E. Fiske, 1800 First Nat'l Bank Bldg., Dallas, Tex., for the petitioner. Harold L. Cook, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

The instant case is presently before the Court on remand from the United States Court of Appeals for the Tenth Circuit (406 F.2d 615). The Court of Appeals considered two issues. The first issue was whether or not a lump sum payment received by petitioner1 for an option to acquire certain oil and gas leases was includable in petitioner's gross...

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