RIDDICK, Circuit Judge.
The United States appeals from a judgment in an action brought under Title 28 U.S.C. § 1346(a) (1), to recover alleged overpayments of income taxes for the years 1944, 1946, and 1947.
The taxpayer raises beef cattle for market. In accordance with custom in the industry, the taxpayer maintained a herd for breeding purposes, from year to year selling steers on the market, but retaining the heifers not for sale but to replenish his...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
