Alexander v. Commissioner of Internal Revenue

STRUM, Circuit Judge.

Petitioners here seek review of decisions of the Tax Court sustaining deficiency assessments in income taxes entered by the Commissioner of Internal Revenue against petitioners, for the years 1943 and 1944.

Petitioners, husband and wife, are stock farmers operating a ranch in Texas. They have an adopted son, Robert J. Alexander, Jr., born February 5, 1929, who was reared by petitioners. The ranch, consisting of 10 or 11 sections of grazing land, and 3 or 4 sections of farming land, carried from 350 to 800 head of cattle through the years 1942 to 1944. The income in…