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NANCE v. COMMISSIONER

Docket No. 31176.

11 T.C.M. 891 (1952)

G. E. Nance, Lucille Nance v. Commissioner.

United States Tax Court.

Entered August 22, 1952.

Attorney(s) appearing for the Case

Arthur Glover, Esq., and Walter G. Russell, Esq., 310 Amarillo Bldg., Amarillo, Texas, for the petitioners. John W. Alexander, Esq., and Paul M. Newton, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

The respondent determined deficiencies in income tax as follows:

  Year                       Deficiency

  1947 ..................    $2,559.17
  1948 ..................     4,584.60

The issues presented are whether the gains from sales of a bull, heifers and cows are entitled to the capital gains treatment under section 117 (j), I. R. C. Sales were made in the years 1947...

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