# McDonald v. Commissioner

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

URL: https://www.frixlaw.com/law-library/cases/4476892

## 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 Tdetjens
- **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/4476892

## Opinion text

Tdetjens, /., dissenting: I dissent, reluctantly, because I consider this question essentially to be a question of fact and I hesitate to disagree with the trier of the facts. On the underlying facts, however, I could come to no other ultimate conclusion than that the cattle in question were held primarily for sale to customers in the ordinary course of business and that the profit from such sales is properly taxable as ordinary income and not as capital gain.
Raum,/., agrees with this dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4476892. Public record. Not legal advice.