Court Opinion

ID: 9636420
Source: CourtListenerOpinion
Date Created: 2023-08-22 14:28:21.917208+00
Date Added: 2024-06-11T18:09:45.605782
License: Public Domain

WOODROUGH, Circuit Judge
(dissenting).
The reasoning and decision of the trial court appeal to me as sound, and I would decide the case for the government. In order to recover here, the taxpayer had to prove that when he sold the cows and sows from which he received the profits that have been taxed as income they were not held by him “primarily for sale to customers in the ordinary course of his business.” The facts are that he raised the cows intending to milk them for a while and then sell them, and the sows intending to breed them for a while and then sell them. Though the selling is the last stage it is integral to the farming, constantly in mind and as I see it as “primary” as any other purpose of the farming. The relevant provisions of the revenue laws do not indicate *346to me that Congress intended to relieve farmers of tax on the income they receive from raising cows and sows intended for sale and selling them in the ordinary course of the farming.