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C. I. R. v. KUCKENBERG

No. 17538.

309 F.2d 202 (1962)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Henry A. KUCKENBERG, Transferee, Harriet Kuckenberg, Transferee, Lawrence W. Kuckenberg, Transferee, Respondents. Henry A. KUCKENBERG, Transferee, Harriet Kuckenberg, Transferee, Lawrence W. Kuckenberg, Transferee, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

Rehearing Denied November 16, 1962.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Norman H. Wolfe, Attys., Dept. of Justice, Tax Div., Washington, D. C., Crane C. Hauser, Chief Counsel, Internal Revenue Service, Washington, D. C., for petitioner Commissioner of Internal Revenue.

Mautz, Souther, Spaulding, Kinsey & Williamson, William H. Kinsey, James A. Larpenteur, Jr., and James R. Moore, Portland, Or., for respondents Kuckenberg et al.

Before HAMLEY, MERRILL and DUNIWAY, Circuit Judges.

MERRILL, Circuit Judge.

Kuckenberg Construction Company, an Oregon corporation, pursuant to a plan of complete liquidation sold and assigned three construction contracts, the income from which had been fully earned, to an independent purchaser for $327,000.00. The company was on the cash method of accounting. The question presented by this review is whether, under § 337(a) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 337(a),1

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