McCULLEY v. KELM

Civ. 3597.

112 F.Supp. 832 (1953)

McCULLEY v. KELM.

United States District Court D. Minnesota, Fourth Division

May 21, 1953.


Attorney(s) appearing for the Case

Matthew J. Levitt and Sidney J. Kaplan, of Minneapolis, Minn., for the plaintiff.

Paul S. McMahon, Special Asst. to the Atty. Gen., and Philip Neville, U. S. Atty., and Ronald E. Hachey, Asst. U. S. Atty., both of St. Paul, Minn., for the defendant.


NORDBYE, Chief Judge.

Plaintiff taxpayer reported on the cash basis and filed Form 1040-F, "Schedule of Farm Income and Expenses", with his tax return for 1944 on March 15, 1945. Under the heading "Farm Income for the Taxable Period", the taxpayer entered the following items:

"Sale of Produce Raised
Popcorn ............................................   $   180.50

"Other Farm Income
Pasture rental returns...

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