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SIMMS OIL CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 19.

74 F.2d 561 (1935)

SIMMS OIL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

January 21, 1935.

Attorney(s) appearing for the Case

Edward Cornell and J. Sterling Halstead, both of New York City (Rhodes S. Baker, of Dallas, Tex., and Roger Hinds, of New York City, of counsel), for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Carlton Fox, Sp. Assts. to Atty. Gen., for respondent.

Before L. HAND, SWAN, and CHASE, Circuit Judges.

CHASE, Circuit Judge.

Three unrelated questions are presented for review. They will be considered separately and the essential facts as to each stated in connection with the point discussed.

E. F. Simms, a man interested in the oil business in Texas, in 1919 bought a considerable number of leases on what it was hoped would prove to be profitable oil-bearing land scattered through twenty counties in Texas. All but one were adjoining counties. The general location...

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