Sutton v. Commissioner of Internal Revenue

PHILLIPS, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals.

James A. Crews and Lula Crews, his wife, died in 1909 and 1910, respectively. They left surviving them as heirs at law six minor children, Ralph W., Charles, Robert E., Everett J., Mary and Amy Crews, who acquired by inheritance from their parents *846240 acres of land situated in Garfield County, Oklahoma, in what is now known as the Garber Oil Field. Laura E. Crews was duly appointed guardian of the minor children. On February 21, 1916, Laura E. Crews, as guardian, executed an oil and gas lease…