Lansill v. Burnet

MARTIN, Chief Justice.

These consolidated appeals relate to income taxes for the years 1921 to 1924, inclusive. The issue arises in a case wherein certain heirs employed an attorney to contest their ancestor’s will, agreeing to pay him for his services a sum equal to 19 per cent, of the amount recovered in the litigation as and when received by them. Certain mineral royalties payable annually were secured by the attorney for the heirs, and were thereafter regularly collected by a bank under instructions of the heirs to pay the amount of the attorney’s fees directly to him, which was done. The…