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UNITED STATES v. BENNETT

Nos. 13184, 13309, No. 13327.

186 F.2d 407 (1951)

UNITED STATES v. BENNETT (two cases). FINCH et al. v. ARNOLD, Acting Collector of Internal Revenue et al. (two cases). BIRKBECK v. THOMAS. RITCHIE et al. v. THOMAS.

United States Court of Appeals Fifth Circuit.

January 8, 1951.

Attorney(s) appearing for the Case

Carlton Fox, Ellis N. Slack, Lester L. Gibson, Sumner M. Redstone, Special Assts. to the Atty. Gen. and Theron Lamar Caudle, Asst. Atty. Gen. and Henry W. Moursund, U. S. Atty., San Antonio, Tex., for the United States.

Muckleroy McDonnold, San Antonio, Tex., for appellees Bennett.

E. D. Treadwell, Jr., Arcadia, Fla., and Lawrence Rogers, Kissimmee, Fla., for Amicus Curiae.

Harry C. Weeks, Frank B. Appleman, Fort Worth, Tex., for appellant Finch and others.

Carlton Fox, Ellis N. Slack, Special Assts. to the Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Frank B. Potter, U. S. Atty., Fort Worth, Tex., O. Morris Harrell, Asst. U. S. Atty., Dallas, Tex., for appellee Arnold.

Harry C. Weeks, Frank B. Appleman, Fort Worth, Tex., for appellants Birkbeck and Ritchie.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Carlton Fox, Special Assts. to the Atty. Gen., Frank B. Potter, U. S. Atty., Fort Worth, Tex., O. Morris Harrell, Asst. U. S. Atty., Dallas, Tex., for appellee Thomas.

Before HUTCHESON, Chief Judge, and HOLMES and RUSSELL, Circuit Judges.

HUTCHESON, Chief Judge.

Concerned with the application of Sec. 117(j), 26 U.S.C.A. to sales of draft and work animals and of cows and bulls culled from their breeding herds, these appeals are from judgments in suits by cattle breeders for refunds of income taxes overpaid by them in the Ritchie and Bennett cases for the years 1942 and 1943, and in the Finch case for the years 1947 and 1948.

Specifically the question presented by each appeal is whether, as contended...

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