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JOHN M. BRANT CO. v. UNITED STATES

No. H-308.

40 F.2d 126 (1930)

JOHN M. BRANT CO. v. UNITED STATES.

Court of Claims.

April 7, 1930.

Attorney(s) appearing for the Case

Ben Jenkins, of Washington, D. C. (Earle W. Wallick and David J. Shorb, both of Washington, D. C., on the brief), for plaintiff.

George H. Foster, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen. (Ottamar Hamele, of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and WILLIAMS, GREEN, GRAHAM, and LITTLETON, Judges.

LITTLETON, Judge.

Plaintiff contends that by section 212 (d) of the Revenue Act of 1926, 26 USCA § 953(d), Congress did not intend that payments received in years subsequent to a change from the accrual method of accounting to the installment sales method of accounting should be included in taxable net income under the installment sales basis of determining net income; that section 1208 of the Revenue Act of 1926, 26 USCA § 953a, was without significance...

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