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THOMPSON-KING-TATE, INC. v. UNITED STATES

No. 14393.

296 F.2d 290 (1961)

THOMPSON-KING-TATE, INC., a Kentucky Corporation, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Sixth Circuit.

December 11, 1961.

Attorney(s) appearing for the Case

Jack F. Mattingly, Lexington, Ky., for plaintiff-appellant, William B. Gess, Gess, Mattingly, Saunier & Atchison, Lexington, Ky., on the brief.

Loring W. Post, Atty., Tax Div. U. S. Dept. of Justice, Washington, D. C., for defendant-appellee, Abbott M. Sellers, Acting Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Lloyd J. Keno, Attys., Dept. of Justice, Washington, D. C., Jean L. Auxier, U. S. Atty., Lexington, Ky., on the brief.

Before MILLER, Chief Judge, and WEICK and O'SULLIVAN, Circuit Judges.

SHACKELFORD MILLER, Jr., Chief Judge.

The appellant taxpayer, Thompson-King-Tate, Inc., brought this action in the District Court to recover income taxes alleged to have been illegally assessed and collected from it for the year 1953. The question involved is whether the gain resulting from the completion by the taxpayer of a long-term construction subcontract was taxable income in the year 1953, as claimed by the Government, or in the year 1955, as claimed by the...

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