Court of Appeals for the Fifth Circuit June 10, 1936, No. 8020 (Acme Land & Fur Co. v. Commissioner)

HUTCHESON, Circuit Judge.

The sole question this petition presents for review is whether moneys, paid petitioner out of amounts raised by the inhabitants of the city of New Orleans to reimburse owners of crevasse property for losses from the destruction of wild life thereon, were income subject to taxation.