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UNITED STATES v. OKLAHOMA NATURAL GAS COMPANY

No. 6418.

285 F.2d 333 (1960)

UNITED STATES of America, Appellant, v. OKLAHOMA NATURAL GAS COMPANY, a corporation, Appellee.

United States Court of Appeals Tenth Circuit.

December 21, 1960.

Attorney(s) appearing for the Case

Douglas A. Kahn, Atty., Dept. of Justice, Washington, D. C. (Robert S. Rizley, U. S. Atty., Tulsa, Okl., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., were with him on the brief), for appellant.

John S. Carlson, Tulsa, Okl. (John L. Arrington, Jr., Robert W. Langholz, Sam P. Daniel, Jr., and Carlson, Lupardus, Matthews, Holliman & Huffman, Tulsa, Okl., were with him on the brief), for appellee.

Before BRATTON, PICKETT, and BREITENSTEIN, Circuit Judges.

BRATTON, Circuit Judge.

The question upon which this case turns is the date on which a taxpayer in Oklahoma which keeps its books and files its federal income tax returns on a fiscal year accrual basis may accrue for federal income tax purposes ad valorem taxes levied on its personal and real property pursuant to state law.

Oklahoma Natural Gas Company, hereinafter referred to as the taxpayer, is engaged in the production and distribution of natural gas in...

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