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McDONALD v. COMMISSIONER

Docket No. 23887.

23 T.C. 1052 (1955)

JAMES M. McDONALD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 23, 1955.

Attorney(s) appearing for the Case

Philip M. Aitken, Esq., for the petitioner.

Clay C. Holmes, Esq., for the respondent.

This proceeding is before us on remand from the United States Court of Appeals for the Second Circuit for further proceedings in accordance with the opinion of that court, appearing at 214 F.2d 341 (1954). In its opinion the court reversed our holding, at 17 T.C. 210 (1951), that the gains derived by petitioner from the sale of certain cattle were to be taxed as ordinary...

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