Bennett v. Scofield

LEE, Circuit Judge.

Appellants, the executors of the estate of Charles M. Armstrong, deceased, as plaintiffs below, sued to recover an overpayment of federal estate taxes with interest. From an adverse judgment, this appeal was taken. The question presented is whether, for federal tax purposes, certain sums owed to the decedent at the time of his death, under an oil and gas lease, are delay rentals and, therefore, the community property of the decedent and his wife, or are to be considered as bonus and the separate property of the decedent.

The facts were stipulated, and those pertinent to the…