Case Name: Harley Alexander, Petitioner, v. Commissioner of Internal Revenue, Respondent; Maude Alexander, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Tax Court
Jurisdiction: United States
Decision Date: 1954-05-17
Citations: 22 T.C. 318
Docket Number: Docket Nos. 44169, 44170
Parties: Harley Alexander, Petitioner, v. Commissioner of Internal Revenue, Respondent. Maude Alexander, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: Van Fossan, Turner, Harron, and Raum, concur in the result.
Reporter: Reports of the Tax Court of the United States
Volume: 22
Pages: 318–321

Head Matter:
Harley Alexander, Petitioner, v. Commissioner of Internal Revenue, Respondent. Maude Alexander, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket Nos. 44169, 44170.
Filed May 17, 1954.
Arthur Glover, Esq., for the petitioners.
Jaekson L. Bailey, Esq., and R. 8. Leigh, Esq., for the respondent.

Opinion:
OPINION.
We hold against petitioners on this issue. They have failed to prove that the cows were held for breeding or dairy purposes and the length of time held. We find no basis for finding that petitioners were entitled to capital gains treatment under section 117 (j) for the cows sold in 1945.
Reviewed by the Court.
Decision will he entered for the respondent.
Van Fossan, Turner, Harron, and Raum, concur in the result.