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COMMISSIONER OF INT. REV. v. CLEVELAND TRINIDAD PAV. CO.

Nos. 6022, 6023.

62 F.2d 85 (1932)

COMMISSIONER OF INTERNAL REVENUE v. CLEVELAND TRINIDAD PAVING CO. (Ohio).

Circuit Court of Appeals, Sixth Circuit.

December 6, 1932.

Attorney(s) appearing for the Case

Ottamar Hamele, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, A. D. Sharpe, and C. M. Charest, all of Washington, D. C., on the brief), for petitioner.

M. D. Wickham, of Cleveland, Ohio (William H. Boyd and Ben B. Wickham, both of Cleveland, Ohio, Charles D. Hamel, Lee I. Park, and Edward M. Woolf, all of Washington, D. C., Boyd, Brooks & Wickham, of Cleveland, Ohio, and Hamel, Park & Saunders, of Washington, D. C., on the brief), for respondent.

Before MOORMAN, HICKS, and HICKENLOOPER, Circuit Judges.

HICKENLOOPER, Circuit Judges.

During the years 1924, 1925, 1926, and 1927, the respondent completed pavement construction contracts under which substantial portions of the agreed considerations were retained, by the municipalities for which the work was done, to guarantee maintenance of the pavements for specified periods. The question here involved is whether these retained percentages were taxable as income for the years in which the contracts were completed, except...

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