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AMERICAN AUTOMOBILE ASSOCIATION v. UNITED STATES

No. 311-58.

181 F.Supp. 255 (1960)

AMERICAN AUTOMOBILE ASSOCIATION v. UNITED STATES.

United States Court of Claims.

March 2, 1960.

Attorney(s) appearing for the Case

Fleming Bomar, Washington, D. C., for the plaintiff. Joseph E. McAndrews and Ivins, Phillips & Barker, Washington, D. C., were on the brief.

Jerry M. Hamovit, Washington, D. C., with whom was Asst. Atty. Gen., Charles K. Rice, for the defendant. James P. Garland and Lyle M. Turner, Washington, D. C., were on the brief.

JONES, Chief Judge.

The plaintiff, a motor club, seeks to recover Federal income taxes and assessed interest paid for the calendar years 1952 and 1953. The issue to be decided here involves the tax treatment to be accorded the prepaid income of an accrual basis taxpayer. The problem arises because club membership dues are paid to the taxpayer for 12 months in advance.

Plaintiff is a national organization which renders services to affiliated local

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