WILLIAM HAROLD COX, Chief Judge.
This is a suit to recover income taxes in excess of the amount allegedly due by this trust estate for the year 1957. The taxpayer was on a cash basis in reporting and paying such federal taxes.
The controversy grows out of royalties earned by and due to the trust estate from Humble Oil and Refining Company under a Producer's Form 88 Oil, Gas & Mineral Lease, dated April 21, 1945, embracing four-fifth's of one-sixth royalty...
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