1. Home
  2. Browse Decisions
  3. F.2d
  4. 450 F.2d
  5. 450 F.2d 961 (1971)
 

DESHOTELS v. UNITED STATES

No. 31093.

450 F.2d 961 (1971)

O. H. DESHOTELS, Jr., and Fay C. Deshotels, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

As Amended February 4, 1972.

Attorney(s) appearing for the Case

Gerald Gallinghouse, U. S. Atty., Robert H. Shemwell, Asst. U. S. Atty., Shreveport, La., Charles G. Barnett, Atty., Tax Div., Dept. of Justice, Fort Worth, Tex., Johnnie M. Walters, Scott P. Crampton, Asst. Attys. Gen., Meyer Rothwacks, Grant W. Wiprud, William K. Hogan, Attys., Tax Div., Dept. of Justice, Washington, D.C., Donald L. Walter, U. S. Atty., of counsel, for defendant-appellant.

Bob F. Wright, Domengeaux, Wright & Bienvenue, Gerald I. Hebert, Lafayette, La., O. H. Deshotels III, Kaplan, La., for plaintiffs-appellees.

Before TUTTLE, WISDOM, and INGRAHAM, Circuit Judges.

WISDOM, Circuit Judge:

The question this appeal presents is whether an attorney may deduct depletion allowance from funds realized in 1962 through litigation of oil and gas rights under a 1956 contract describing his interest as "a contingent fee coupled with an interest".

O. H. Deshotels, the taxpayer, an attorney in Kaplan, Louisiana, represented Casey Pierce, the owner of mineral rights subject to a lease held by Atlantic Refining Company. Atlantic had...

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