FHE Oil Co. v. Commissioner of Internal Revenue

149 F.2d 238 (1945)

F. H. E. OIL CO.

v.

COMMISSIONER OF INTERNAL REVENUE.

FLEMING-KIMBELL CORPORATION

v.

SAME.

No. 11167.

Circuit Court of Appeals, Fifth Circuit.

May 4, 1945.

Harry C. Weeks, of Fort Worth, Tex., for the taxpayers.

Warren F. Wattles and Sewall Key, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue and Bernard D. Daniels, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for the Commissioner.

Before SIBLEY, HOLMES, and WALLER, Circuit Judges.

SIBLEY, Circuit Judge.

A vigorous motion for rehearing,…