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MEISGEIER v. COMMISSIONER

Docket No. 2053-69.

29 T.C.M. 1700 (1970)

T.C. Memo. 1970-351

Donald C. Meisgeier and Adelia M. Meisgeier v. Commissioner.

United States Tax Court.

Filed December 24, 1970.

Attorney(s) appearing for the Case

Wm. Stuart Charlton, 401 East Main St., Manchester, Iowa, for the petitioners. R. Burns Mossman, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency in petitioners' income tax for 1966 in the amount of $457.24. The issue to be decided is whether petitioners are entitled to characterize a gain on the sale of certain livestock under the provisions of section 12311 and consequently treat the income derived therefrom as capital gain.

All of the facts have been stipulated, and the stipulation of facts, together...

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