SHIPPY v. UNITED STATES

Civ. No. 797 W.D.

199 F.Supp. 842 (1961)

George R. SHIPPY, George Shippy, Jr., Wilda Shippy, Harold Shippy, and Deloris Shippy, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. South Dakota, W. D.

December 6, 1961.


Attorney(s) appearing for the Case

Robert C. Heege, of Davenport, Evans, Hurwitz & Smith, Sioux Falls, S. D., appeared in behalf of plaintiffs.

Stephen H. Anderson, Dept. of Justice, Washington, D. C., appeared in behalf of the defendant (Harold C. Doyle, U. S. Dist. Atty., for the District of South Dakota, Sioux Falls, S. D., was with him on the brief).


MICKELSON, Chief Judge.

Plaintiffs George R. Shippy, George Shippy, Jr., and Harold Shippy operate as a partnership a cattle and hog feeding business near Colome, South Dakota, and report their income for each calendar year on the cash receipts and disbursements basis. Plaintiffs do not raise cattle, but same are purchased by them, fed, and then sold. Not having the facilities to grow a great amount of feed, plaintiffs purchase most of the feed they use.

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