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SCALES v. COMMISSIONER OF INTERNAL REVENUE

No. 11944.

211 F.2d 133 (1954)

SCALES et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Sixth Circuit.

February 19, 1954.

Attorney(s) appearing for the Case

Cecil Sims, Nashville, Tenn., Cecil Sims, W. W. Berry, James W. Allen, Nashville, Tenn., Bass, Berry & Sims, Nashville, Tenn., of counsel, on the brief, for petitioner Scales et al.

Carolyn R. Just, Washington, D. C., H. Brian Holland, Ellis N. Slack, Robert N. Anderson, Carolyn R. Just, Washington, D. C., on the brief, for respondent.

Before ALLEN, MARTIN and McALLISTER, Circuit Judges.

PER CURIAM.

This case has been heard and considered on the record and on the briefs and oral arguments of attorneys for the contending parties.

It appears that the Tax Court of the United States held that the petitioning taxpayers, husband and wife, could not claim the right to report capital gain from the sale of a dairy farm and cattle on the installment basis in accordance with section 44(b) of the Internal Revenue Code, 26 U.S.C.A. § 44(b), for the...

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