Court of Appeals for the Ninth Circuit July 7, 1958, 15737 (United States v. Pete Johnson, F. Douglas Mavor, Jane Kendle Mavor, Nelson T. Bruce, and Cleo Bruce)

HAMLEY, Circuit Judge.

This action was brought to recover tax deficiencies, assessed and paid, for the year 1948. Judgment was entered for plaintiffs, and the Government appeals.

The

single

question presented here is whether, in exercising their right to cut certain timber, the taxpayers were cutting timber “for sale,” within the meaning of § 117 (k) (1) of the Internal Revenue Code of 1939, 26 U.