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LILLIE v. COMMISSIONER OF INTERNAL REVENUE

Nos. 20915, 20916.

370 F.2d 562 (1966)

Tim W. LILLIE and Ingeborg V. Lillie, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Pearl LILLIE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

December 29, 1966.

Attorney(s) appearing for the Case

Charles A. Pinney, Jr., McDaniel & Pinney, El Centro, Cal., for appellant.

Mitchell Rogovin, Asst. Atty. Gen., Richard C. Pugh, Acting Asst. Atty. Gen., Harry Marselli, Lee A. Jackson, Harry Baum, Stephen H. Paley, Attys., Tax Division, Dept. of Justice, Lester Uretz, Chief Counsel, Internal Revenue Service, Washington, D. C., for appellee.

Before MERRILL, and ELY, Circuit Judges, and HILL, District Judge.

PER CURIAM:

Included in this petition for review are two separate cases which were consolidated for trial and remain consolidated for purposes of review. In No. 20915, Petitioners are Tim W. Lillie and Ingeborg V. Lillie, husband and wife. In No. 20916, Petitioner is Pearl Lillie, mother of Tim W. Lillie.

The issue is identical in both cases. In each, the taxpayer, having other income-producing activity, owned and fed cattle for profit. The cattle were located...

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