Alexander v. Commissioner
22 T.C. 318, 1954 U.S. Tax Ct. LEXIS 206
United States Tax Court·Decided May 17, 1954·No. Docket Nos. 44169, 44170·Published·Cited by 4 cases
Opinions
OPINION.
We hold against petitioners on this issue. They have failed to prove that the cows were held for breeding or dairy purposes and the length of time held. We find no basis for finding that petitioners were entitled to capital gains treatment under section 117 (j) for the cows sold in 1945.
Reviewed by the Court.
Decision will he entered for the respondent.
Free access — add to your briefcase to read the full text and ask questions with AI
Alexander v. Commissioner, 22 T.C. 318, 1954 U.S. Tax Ct. LEXIS 206 (tax 1954).
22 T.C. 318 (Alexander v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Albert Dick Gugenheim and Esther Gladys Gugenheim v. Commissioner of Internal Revenue
239 F.2d 286 (Fifth Circuit, 1956)
Stanback v. Commissioner
27 T.C. 1 (U.S. Tax Court, 1956)
Alexander v. Commissioner
22 T.C. 318 (U.S. Tax Court, 1954)