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MITCHELL v. UNITED STATES

Civ. No. 29612.

96 F.Supp. 473 (1951)

MITCHELL v. UNITED STATES.

United States District Court N. D. California, S. D.

Findings of Fact March 9, 1951.

Attorney(s) appearing for the Case

Sherwood & Lewis, Clyde C. Sherwood, John V. Lewis, and M. L. Lieberman, all of San Francisco, Cal., for plaintiff.

Frank J. Hennessy, U. S. Atty., Macklin Fleming, Asst. U. S. Atty., San Francisco, Cal., for defendant.

GOODMAN, District Judge.

Plaintiff, owner and operator of a cattle ranch, had an income of $14,973.85 in 1945 from sales of bulls, cows, and heifers culled from her breeding herd. The Commissioner of Internal Revenue treated this income as ordinary income, in assessing plaintiff's income tax for 1945. Plaintiff taxpayer now sues to recover $3,314.81 of the tax paid for that year, together with interest, upon the ground...

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