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SCHUDEL v. COMMISSIONER OF INTERNAL REVENUE

Nos. 75-1183 and 75-1186.

563 F.2d 1300 (1977)

Harold SCHUDEL and Paula J. Schudel, Paul N. Goodmonson and Margaret Goodmonson, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

October 28, 1977.

Attorney(s) appearing for the Case

William H. Kinsey, Souther, Spaulding, Kinsey, Williamson & Schwabe, Portland, Or., argued for petitioners-appellants.

Robert T. Duffy, Tax Div., U.S. Dept. of Justice, Washington, D.C., argued for respondent-appellee.

Before BROWNING and KILKENNY, Circuit Judges, and VAN PELT, District Judge.

PER CURIAM:

Appellants, growers of Christmas trees, appeal from a Tax Court decision sustaining income tax deficiencies asserted by the Commissioner of Internal Revenue for calendar years 1967, 1968, and 1969. The dispute turns upon the interpretation of section 631(a) of the Internal Revenue Code of 1954 (26 U.S.C. § 631(a)).

Section 631(a)1 allows timber owners who cut their own timber to treat the cutting as a "sale or...

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