# McDonald v. Commissioner

> United States Tax Court · March 31, 1955 · 23 T.C. 1091

URL: https://www.frixlaw.com/law-library/cases/4476891

## Case

- **Full name:** James M. McDonald v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** March 31, 1955
- **Citations:** 23 T.C. 1091; 1955 U.S. Tax Ct. LEXIS 215
- **Precedential status:** Published
- **Opinion:** Dissent by Turner
- **Judges:** Tietjens,Raum,Rice,Opper,Raum
- **Cited by:** 16 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4476891

## Opinion text

TURNER, J., dissenting: I concur in the views of Judge Rice as to the meaning and intent of the statute. In addition, it is my view that the facts as found in this case not only show that the animals in question were never “used for breeding purposes,” but that they were “never held for breeding purposes,” even though the identification of the individual animals and their segregation from other young animals which were held and used for breeding purposes did not actually occur until at or shortly before their sale.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4476891. Public record. Not legal advice.