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ALEXANDER v. COMMISSIONER OF INTERNAL REVENUE

No. 13403.

190 F.2d 753 (1951)

ALEXANDER et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

August 7, 1951.

Attorney(s) appearing for the Case

Arthur Glover, Walter G. Russell, Amarillo, Tex., for petitioner.

Louise Foster, Ellis N. Slack, Sp. Assts. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Charles Oliphant, Chief Counsel, Bureau of Internal Revenue, Bernard D. Daniels, Sp. Atty., Washington, D. C., for respondent.

Before HUTCHESON, Chief Judge, and SIBLEY and STRUM, Circuit Judges.

STRUM, Circuit Judge.

Petitioners here seek review of decisions of the Tax Court sustaining deficiency assessments in income taxes entered by the Commissioner of Internal Revenue against petitioners, for the years 1943 and 1944.

Petitioners, husband and wife, are stock farmers operating a ranch in Texas. They have an adopted son, Robert J. Alexander, Jr., born February 5, 1929, who was reared by petitioners. The ranch, consisting of 10 or 11 sections of grazing...

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