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DIAMOND A CATTLE CO. v. COMMISSIONER OF INTERNAL REV.

No. 5202.

233 F.2d 739 (1956)

The DIAMOND A CATTLE COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

May 17, 1956.

Attorney(s) appearing for the Case

Hugh C. Bickford, Washington, D. C. (M. T. Woods, Sioux Falls, S. D., Montgomery Dorsey and W. Clayton Carpenter, Denver, Colo., on the brief), for petitioner.

G. Guy Tadlock, Washington, D. C. (Charles K. Rice, Acting Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson and Carolyn R. Just, Attorneys, Dept. of Justice, Washington, D. C., on the brief), for respondent.

Arthur A. Armstrong, Los Angeles, Cal., amicus curiæ.

Before BRATTON, Chief Judge, and HUXMAN and MURRAH, Circuit Judges.

HUXMAN, Circuit Judge.

This case is here on petition for review of a decision of the Tax Court, under Sections 1141 and 1142 of the Internal Revenue Code of 1939 (now Internal Revenue Code of 1954, §§ 7482 and 7483, 26 U.S.C.A. §§ 7482, 7483). The taxpayer is a corporation which until mid-1945 was engaged in an extensive livestock business, with some farming incidental to the livestock operation. It and its predecessor had engaged in this business...

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