Leydig v. Commissioner of Internal Revenue

COTTERAL, Circuit Judge.

Appellant seeks a review of the decision of the Board of Tax Appeals. He and his wife made separate returns for 1918 and 1920, of a half royalty interest under two oil and gas leases. The Commissioner found a deficiency because he was taxable for both interests. The Board of Tax Appeals sustained the tax only under the second lease and reduced the amount to $13,407.98. That decision is in controversy.

The facts as found by the Board are as follows: The petitioner is an individual residing at Newton, Kan. Grace Leydig is his wife. They were married some time prior to…