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IRWIN v. COMMISSIONER OF INTERNAL REVENUE

Nos. 11913, 11914.

238 F.2d 874 (1956)

A. D. IRWIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. A. O. LEIGHTON and Gertrude Leighton, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided November 23, 1956.

Attorney(s) appearing for the Case

Paul I. Guest, Philadelphia, Pa., for petitioners.

Carolyn R. Just, Washington, D. C., John N. Stull, Acting Asst. Atty. Gen., Robert N. Anderson, I. Henry Kutz, George F. Lynch, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before McLAUGHLIN, KALODNER and STALEY, Circuit Judges.

STALEY, Circuit Judge.

These petitions for review present the much litigated question of the determination of the point of time when income becomes sufficiently definite to be the proper subject of accrual.

Petitioners A. D. Irwin and A. O. Leighton are partners engaged in the construction business under the partnership name of Irwin & Leighton. On December 5, 1936, the partnership entered into a contract with the United States to construct a library building...

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