RICE, Chief Judge.
1. These suits are brought to recover income taxes paid by the plaintiffs for the years 1945 and 1946, based solely on the refusal of the Commissioner to allow and treat the transaction with respect to the elimination of breeding herd animals from the breeding herd as reported in the income tax return of Colvert Ranch, a partnership, as long term capital asset transactions within the purview of 117(j) Internal Revenue Code, 26 U.S.C.A. § 117...
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