dissenting: I dissent, reluctantly, because I consider this question essentially to be a question of fact and I hesitate to disagree with the trier of the facts. On the underlying facts, however, I could come to no other ultimate conclusion than that the cattle in question were held primarily for sale to customers in the ordinary course of business and that the profit from such sales is properly taxable as ordinary income and not as capital gain.
Raum,/., agrees with this dissent.