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DAY v. UNITED STATES

Nos. 83-2301, 83-2302.

734 F.2d 375 (1984)

Raymond DAY and Anna Joyce Day, Appellants, v. UNITED STATES of America, Appellee. William L. DAY and Jane A. Day, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided May 14, 1984.

Rehearing and Rehearing Denied June 5, 1984.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Ann Belanger Durney, Jay W. Miller, Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellee; George W. Proctor, U.S. Atty., Little Rock, Ark., of counsel.

Fletcher C. Lewis, Little Rock, Ark., for appellants.

Before ROSS, ARNOLD and FAGG, Circuit Judges.

Rehearing and Rehearing En Banc Denied June 5, 1984.

FAGG, Circuit Judge.

Raymond and William Day appeal from the judgment of the district court that certain commodity futures transactions be treated as capital, rather than ordinary, losses. We affirm.

The Days are brothers engaged in separate farming operations in southeast Arkansas. During the years in question, the Days raised cotton and soybean crops on...

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