STONE, CHAIRMAN v. Sample

This proceeding involves the legality of a hack income assessment by the State Tax Commission against Clark Sample. The trial court disaffirmed the assessment and the Commission appeals.

The question arises under these circumstances ’: About the year 1940 Sample purchased certain mineral rights in this State. He was then, and for many years had been, a married, man and a resident citizen of Texas. The money used by him in purchasing the mineral interests belonged in equal part to himself and his wife as community property under the laws of Texas. The conveyances were to Sample alone. Royalties…