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CLUCK v. COMMISSIONER OF INTERNAL REVENUE

No. 17122.

261 F.2d 267 (1958)

Gene CLUCK and Vivian Cluck, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

November 19, 1958.

Attorney(s) appearing for the Case

Arthur Glover, Amarillo, Tex., for petitioners.

Abbott M. Sellers, Carolyn R. Just, A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., Charles O. Johnson, Sp. Atty., Arch M. Cantrall, Chief Counsel, I. R. S., Washington, D. C., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., for respondent.

Before TUTTLE, JONES and BROWN, Circuit Judges.

PER CURIAM.

This case, in its essential facts, brings taxpayers and Commissioner into a contest in which each of them takes a position exactly opposite to that assumed by the taxpayer and Commissioner in Carter v. Commissioner of Internal Revenue, 5 Cir., 257 F.2d 595. Having decided that on such similar facts the sale of the breeding herd in Carter was the sale of Section 117(j), 26 U.S.C.A. § 117 (j) property we also hold here...

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