Legal Opinion
Robert B. Gotfredson and Charlotte B. Gotfredson v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided December 27, 1954No. 12134PublishedCited by 24 opinions
1Opinion of the Court
MILLER, Circuit Judge.
The petitioners, who filed joint income tax returns, seek a review of rulings of the - Tax Court adjudging .deficiencies in income taxes for the years 1948 and 1949 in the amounts of $5,922.90 and $4,894.32 respectively. The .issue presented is whether gain realized in the taxable years in question from the sale of dairy cattle held •by the petitioners for six months or more constituted -ordinary income or capital' gain.
The principal facts, which are not in dispute, .were found by the Tax Court as follows. Since about 1940, the petitioner, Robert B. Gotfredson, has owned…
2Cases cited16 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- United States v. Bennett (Two Cases). Finch v. Arnold, Acting Collector of Internal Revenue (Two Cases). Birkbeck v. Thomas. Ritchie v. ThomasCourt of Appeals for the Fifth Circuit · 1951
- Albright v. United StatesCourt of Appeals for the Eighth Circuit · 1949
- Fawn Lake Ranch Co. v. Comm'rUnited States Tax Court · 1949
- Home Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1954
11 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- United States v. Harold M. Ekberg and Secrie EkbergCourt of Appeals for the Eighth Circuit · 1961
- McDonald v. CommissionerUnited States Tax Court · 1955
- Kirk v. CommissionerUnited States Tax Court · 1966
- Jewell v. CommissionerUnited States Tax Court · 1955
- A. Duda & Sons, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1977
19 more not listed; retrieve them via the Exa API.