GAYLORD GUERNSEY FARMS v. JONES

No. 534.

41 F.Supp. 367 (1941)

GAYLORD GUERNSEY FARMS v. JONES, Collector of Internal Revenue.

District Court, W. D. Oklahoma.

July 7, 1941.


Attorney(s) appearing for the Case

Rainey, Flynn, Green & Anderson, of Oklahoma City, Okl., for plaintiff.

Geo. H. McElroy, Asst. U. S. Atty., of Oklahoma City, Okl., and Arthur L. Jacobs, of Washington, D. C., Atty., Tax Division, Department of Justice, for defendant.


BROADDUS, District Judge.

The court finds the facts to be in accord with the stipulation of the parties filed herein and such stipulation is adopted as the findings of fact of this court, together with facts adduced from evidence offered at the trial, and that said findings of fact are as follows:

I. That the showmen engaged in conditioning, feeding, milking, and caring for plaintiff's show herd on the farm and in preparing and showing said animals at various...

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