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CEDARBURG FOX FARMS, INC. v. UNITED STATES

Nos. 13017, 13018.

283 F.2d 711 (1960)

CEDARBURG FOX FARMS, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. CEDARBURG FOX FARMS, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Seventh Circuit.

Rehearing Denied December 1, 1960.

Attorney(s) appearing for the Case

Harvey W. Peters, Milwaukee, Wis., for taxpayer.

Charles K. Rice, Lee A. Jackson, Dept. of Justice, Washington, D. C., Edward G. Minor, U. S. Atty., Milwaukee, Wis., Robert N. Anderson, Lloyd J. Keno, Attys., Dept. of Justice, Washington, D. C., for United States.

Before SCHNACKENBERG and CASTLE, Circuit Judges, and PLATT, District Judge.

Rehearing Denied in No. 13018 December 1, 1960.

PLATT, District Judge.

Cedarburg Fox Farms Inc., and the Government have appealed from the judgment entered by the district court in a suit to obtain a refund on the taxpayer's income tax for the year 1944. The taxpayer has appealed from the decision of the district court holding that the taxpayer in determining depreciation upon foxes used for breeding purposes and held by it for more than six months must consider...

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