Welder v. Commissioner

HUTCPIESON, Circuit Judge.

Unsuccessful with the commissioner and in the Tax Court, petitioners here, not still but again,1 for this time the petition involves different tax years, 1938 and 1939, and different articles of partnership,2 are still urging upon us that oil royalties derived from their separate property have, because of the intervention of the partnership, James F. Welder Heirs, lost their separate status and character and become community. In addition, insisting that royalties from gravel and restored depletion are, under settled Texas law, community property, they seek relief…