UNITED STATES v. WARDLAW

No. 21607.

344 F.2d 225 (1965)

UNITED STATES of America, Appellant, v. W. H. WARDLAW, Independent Executor of the Estate of C. H. Wardlaw, Deceased, et al., Appellees. W. H. WARDLAW, Independent Executor of the Estate of C. H. Wardlaw, Deceased, et al., Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

April 8, 1965.


Attorney(s) appearing for the Case

Robert J. Golton, Atty., Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Ernest Morgan, U. S. Atty., William O. Murray, Jr., Asst. U. S. Atty., San Antonio, Tex., Melva M. Graney, Atty., Dept. of Justice, Washington, D. C., Ted Butler, Asst. U. S. Atty., for the United States.

Claiborne B. Gregory, Elwood Cluck, San Antonio, Tex., Boyle, Wheeler, Gresham, Davis & Gregory, San Antonio, Tex., of counsel, for appellees-cross-appellants.

Before MARIS, RIVES and BROWN, Circuit Judges.


PER CURIAM:

This appeal and cross appeal presents Taxpayer's and the Government's dissatisfaction with the trial Court's disposition of the tax refund suit. We affirm.

At issue is the proper income tax treatment of raised breeding animals and purchased breeding animals owned by an accrual basis Taxpayer-Rancher.

The Government's appeal concerns raised breeding animals.1 The District Court followed our...

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