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SCHMIDT v. COMMISSIONER

Docket Nos. 27355, 27356.

10 T.C.M. 523 (1951)

A. Harold Schmidt v. Commissioner. Albert H. Schmidt v. Commissioner.

United States Tax Court.

Entered May 31, 1951.

Attorney(s) appearing for the Case

Roy C. Hormberg, Esq., 1701 Bryant Bldg., Kansas City, Mo., and William H. Symon, Jr., Esq., for the petitioners. Marvin E. Hagen, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Petitioners assail respondent's determination of income tax deficiencies in Docket No. 27355 of $9,532.88 and $5,136.02, and in Docket No. 27356 of $6,426.14 and $4,187.37, for the respective years 1944 and 1945. Petitioners do not contest certain adjustments and respondent concedes one issue. The question to be decided is whether gain realized on the sale of certain cattle and hogs is to be treated as...

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