JOHNSON v. PHINNEY

Civ. A. No. 1275.

181 F.Supp. 315 (1960)

Mrs. Flora I. JOHNSON, Clarence G. Johnson, and Hal W. Johnson, Plaintiffs, v. Robert L. PHINNEY, District Director of Internal Revenue, Defendant.

United States District Court S. D. Texas, Brownsville Division.

March 1, 1960.


Attorney(s) appearing for the Case

Fulbright, Crooker, Freeman, Bates & Jaworski, Charles W. Hall, William M. Ryan, and C. W. Wellen, Houston, Tex., for plaintiffs.

Charles K. Rice, Asst. Atty. Gen., James P. Garland, Myron C. Baum, Garry A. Pearson, and Robert L. Littenberg, Attys., Dept. of Justice, Washington, D. C., William B. Butler, U. S. Atty., and Arthur L. Moller, Asst. U. S. Atty., Houston, Tex., for defendant.


INGRAHAM, District Judge.

Action for refund of taxes. The case concerns whether or not plaintiffs are entitled to the 27½% depletion allowance provided by Title 26 U.S.C. §§ 611 and 613, with respect to payments received by them under an oil and gas lease. The question is submitted for judgment upon stipulated facts and upon the briefs of the parties, following oral argument.

The controlling facts, as stipulated and shown by the lease in question...

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