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UNITED STATES v. EKBERG

No. 16539.

291 F.2d 913 (1961)

UNITED STATES of America, Appellant, v. Harold M. EKBERG and Secrie Ekberg, Appellees.

United States Court of Appeals Eighth Circuit.

June 21, 1961.

Attorney(s) appearing for the Case

Kenneth E. Levin, Atty., Tax Div., Dept. of Justice, Washington, D. C., for appellant. Howard A. Heffron and Abbott M. Sellers, Acting Asst. Attys. Gen., Lee A. Jackson and Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., on the brief.

Thomas H. Foye, Rapid City, S. D., for appellees. Donn Bennett, Buffalo, S. D., and Bangs, McCullen, Butler & Foye, Rapid City, S. D., on the brief.

Before JOHNSEN, Chief Judge, and VOGEL and BLACKMUN, Circuit Judges.

BLACKMUN, Circuit Judge.

This case involves questions of federal income tax accounting and return treatment of a rancher's breeding cattle for the calendar years 1954, 1955 and 1956.1 In the center of the controversy are (a) the 1954 Internal Revenue Code's § 1231 (b) (3), 26 U.S.C.A. § 1231 (b) (3), defining breeding livestock held 12 months or more as "property used in the trade or business", and (b) § 1.471-6(f) of the...

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