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KITCHIN v. C. I. R.

No. 9497.

340 F.2d 895 (1965)

Jack F. KITCHIN and Wilma H. Kitchin, Kitchin Equipment Company of Virginia, Inc., and Motor Crane Service Company, Inc., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided January 11, 1965.

Attorney(s) appearing for the Case

Fortescue W. Hopkins, Roanoke, Va. (Hopkins, Pearson & Engleby, Roanoke, Va., on brief), for petitioners.

Edward L. Rogers, Attorney, Department of Justice (Louis F. Oberdorfer, Asst. Atty., Gen., Meyer Rothwacks and Loring W. Post, Attorneys, Department of Justice, on brief), for respondent.

Before BRYAN and J. SPENCER BELL, Circuit Judges, and GORDON, District Judge.

Rehearing Pending.

J. SPENCER BELL, Circuit Judge:

This appeal presents the question of the proper treatment for federal income taxation purposes of certain monies accrued by the petitioners during 1958-1959. The Commissioner has determined deficiencies totalling $33,950.53 in petitioners' income tax for that period, and the Tax Court has sustained his treatment of the items in controversy.

The basic facts in this case are not in dispute; the conclusions...

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