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UNITED STATES v. CATTO

No. 535.

384 U.S. 102 (1966)

UNITED STATES v. CATTO ET AL.

Supreme Court of United States.

Decided April 26, 1966.

Attorney(s) appearing for the Case

Jack S. Levin argued the cause for the United States. With him on the briefs were Solicitor General Marshall, Acting Assistant Attorneys General Featherston and Roberts, and Melva M. Graney.

Gordon G. Hawn argued the cause for respondents Catto et al. With him on the brief was Ben F. Foster. Claiborne B. Gregory argued the cause for respondents Wardlaw et al. With him on the brief was Elwood Cluck.

MR. JUSTICE STEWART delivered the opinion of the Court.

The question presented in this case is whether taxpayers engaged in the livestock business who use an accrual method of accounting for animals raised for sale may employ a cash method of accounting for animals raised for breeding purposes, in order to take advantage of a federal income tax benefit available to cash-method taxpayers when breeding animals are sold.

The respondents are ranchers engaged in...

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