# Hancock v. Commissioner

> United States Tax Court · January 21, 1959 · 31 T.C. 752

URL: https://www.frixlaw.com/law-library/cases/4478459

## Case

- **Full name:** L. D. Hancock and Elaine Hancock v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** January 21, 1959
- **Citations:** 31 T.C. 752; 1959 U.S. Tax Ct. LEXIS 262
- **Precedential status:** Published
- **Opinion:** Dissent by Murdock
- **Judges:** Withey, Tietjens, Murdock
- **Cited by:** 2 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/4478459

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4478459. Public record. Not legal advice.