DAWKINS, District Judge.
The partnership of Richards and Holloway, composed of C. C. Richards and C. O. Holloway, were the owners of a certain mineral lease covering N. E. ½ of N. E. ¼ of Section 12, Township 7, N. R. 13 W., situated in Sabine Parish, Louisiana, upon which there was an oil well. About April 27, 1939, a corporation known as Richards and Holloway, Inc., was formed under the laws of Texas, and as of the same date, the partnership executed a...
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