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BARTLETT v. COMMISSIONER

Docket No. 53696.

14 T.C.M. 1031 (1955)

T.C. Memo. 1955-259

Donald Bartlett and May Belle Bartlett v. Commissioner.

United States Tax Court.

Filed September 22, 1955.

Attorney(s) appearing for the Case

Kenneth F. Edwards, Esq., Greenville, Miss., for the petitioners. George W. Calvert, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

The Commissioner determined deficiencies in petitioners' income tax of $608.20 for 1949 and of $1,917.24 for 1950. The issue is whether gain from the sale of certain cattle is taxable as ordinary income or as capital gain. The Commissioner's deficiency notice states:

"It is held that all male cattle under 34 months of age and all female cattle under 26 months of age, sold during the years 1949...

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