Opinion

Hancock v. Commissioner

  • 31 T.C. 752
  • 1959 U.S. Tax Ct. LEXIS 262
Court
United States Tax Court
Filed
Jan 21, 1959
Status
Published
Author
Murdock
On the bench
Withey, Tietjens, Murdock
Cited by
2 cases

The opinion

Murdock, J., dissenting: The petitioner contemplated when he went into this business that he would be able to sell some of his animals at a profit even while he was building up his herd, and it is unrealistic to regard all of his animals sold as a part of his breeding herd.

Withey, /., agrees with this dissent.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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