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CAMPBELL v. PROTHRO

No. 14411.

209 F.2d 331 (1954)

CAMPBELL, Collector of Internal Revenue v. PROTHRO et ux.

United States Court of Appeals, Fifth Circuit.

January 6, 1954.

Attorney(s) appearing for the Case

Melva M. Graney, Sp. Asst. to Atty. Gen., Ellis N. Slack, Charles S. Lyon, H. Brian Holland, Asst. Attys. Gen., Frank B. Potter, U. S. Atty., Midland, Tex., Tom M. Shaw, Asst. U. S. Atty., Dallas, Tex., for appellant.

R. B. Cannon, Fort Worth, Tex., Weeks, Bird, Cannon & Appleman, Fort Worth, Tex., of counsel, for appellees.

Before HUTCHESON, Chief Judge, and BORAH and RIVES, Circuit Judges.

HUTCHESON, Chief Judge.

The suit was to recover overpayments of income taxes resulting from (1) the treatment as ordinary income of gain from the sale of breeding animals1 and (2) the inclusion by the commissioner, as ordinary income of plaintiffs for the year 1948, of the fair market value at the date of gift of calves taxpayers had donated to the Wichita Falls Young Men's Christian Association, and it had sold.

The claim as to...

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