MOORE v. COMMISSIONER

Docket No. 59848.

31 T.C. 735 (1959)

M. P. MOORE AND ANNIE LOUISE F. MOORE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 16, 1959.


Attorney(s) appearing for the Case

W. C. Keady, Esq., and Roy D. Campbell, Jr., Esq., for the petitioners.

Lester R. Uretz, Esq., for the respondent.


TIETJENS, Judge.

This proceeding involves deficiencies in income tax in the amounts and for the years set forth below:

Year                                         Deficiency

1951 -------------------------------------   $30,495.32
1952 -------------------------------------    32,484.02
1953 -------------------------------------    42,142.60

The only issue for decision is whether cattle sold by petitioners during the...

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