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GREAT NAT. LIFE INS. CO. v. CAMPBELL

Civ. A. No. 5211.

119 F.Supp. 57 (1953)

GREAT NAT. LIFE INS. CO. v. CAMPBELL, Director of Internal Revenue.

United States District Court N. D. Texas, Dallas Division.

October 30, 1953.

Attorney(s) appearing for the Case

Webster Atwell, Dallas, Tex., for plaintiff.

John C. Ford, Asst. U. S. Atty., Dallas, Tex., and Donald P. Hertzog, Sp. Asst. to the Atty. Gen., for defendant.

DAVIDSON, District Judge.

This is a suit to recover deficiencies in income taxes paid for the years 1949 and 1950. Plaintiff, a life insurance company as defined in Section 201 of the Internal Revenue Code, Title 26, Internal Revenue Code, § 201, contends that bonus moneys received and royalties paid from and under oil and gas leases covering minerals owned by it are not income subject to tax. The Commissioner, taking the position that rents include such...

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