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FORAN v. COMMISSIONER

Docket Nos. 5758, 5759.

5 T.C.M. 819 (1946)

Lester Foran v. Commissioner. Marjorie I. Foran v. Commissioner.

United States Tax Court.

Entered September 25, 1946.

Attorney(s) appearing for the Case

Muckleroy McDonnold, Esq., 503 Nat'l Bank of Commerce, San Antonio, Tex., for the petitioners. Donald Abbey, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARLAN, Judge:

These two cases were consolidated for hearing and opinion. They involve deficiencies in income tax for the year 1941 in the following amounts:

  Docket No. 5758..............................    $1,291.22
  Docket No. 5759..............................     1,291.22

The question presented involves the determination of whether certain oil royalties were sold by Lester Foran in the...

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