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SCOFIELD v. LEWIS

No. 16709.

251 F.2d 128 (1958)

Frank SCOFIELD, Collector of Internal Revenue, Appellant, v. A. J. LEWIS and Grace M. Lewis, Appellees.

United States Court of Appeals Fifth Circuit.

January 20, 1958.

Attorney(s) appearing for the Case

Charles K. Rice, Asst. Atty. Gen., Ellis N. Slack, Atty., Washington, D. C., John N. Stull, Acting Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson and Davis W. Morton, Jr., Attys., Dept. of Justice, Washington, D. C., John E. Banks, Asst. U. S. Atty., Russell B. Wine, U. S. Atty., San Antonio, Tex., for appellant.

Ben F. Foster, Ralph G. Langley, Foster, Lewis, Langley & Goode, San Antonio, Tex., for appellees.

Before CAMERON, JONES and WISDOM, Circuit Judges.

JONES, Circuit Judge.

The appellees, A. J. Lewis and Grace M. Lewis, husband and wife, were members of a partnership which conducted two ranching operations in West Texas. They will be called taxpayers in this opinion. For Federal income tax reporting the taxpayers were on a cash basis and the partnership was on an accrual basis. The partnership's operation was organized for the purpose of breeding high quality cattle and sheep. From year to year the partnership sold...

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