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CATTLE FEEDERS TAX COMMITTEE v. SHULTZ

No. 73-1896.

504 F.2d 462 (1974)

CATTLE FEEDERS TAX COMMITTEE, an unincorporated association, and Western Heritage Land and Cattle Company, a partnership, Plaintiffs-Appellees, v. Hon. George SHULTZ, Secretary of the Department of the Treasury of the United States of America, et al., Defendants-Appellants.

United States Court of Appeals, Tenth Circuit.

Rehearing Denied November 11, 1974.

Attorney(s) appearing for the Case

David H. Rosenberg and Ben L. Krage, of Rosenberg, Kasmir & Willingham, Dallas, Tex. (Cyril D. Kasmir, Dallas, Tex., with them on the briefs), for plaintiffs-appellees.

Richard M. Roberts, Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Crombie J. D. Garrett, and Carleton D. Powell, Tax Div., Dept. of Justice, Washington, D. C., on the briefs), for defendants-appellants.

Before PICKETT, HILL and DOYLE, Circuit Judges.

PICKETT, Circuit Judge.

The purpose of this action is to enjoin United States Treasury officials from enforcing a departmental ruling and for judgment declaring the ruling to be invalid. The rule affects farmers who file income tax returns on a cash receipts and disbursements basis and deduct as an ordinary business expense the cost of feed to be consumed by livestock in years other than the taxable year.1 The trial court, following an...

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