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BUTTREY STORES, INCORPORATED v. UNITED STATES

No. 17-62.

375 F.2d 799 (1967)

BUTTREY STORES, INCORPORATED v. The UNITED STATES.

United States Court of Claims.

April 14, 1967.

Attorney(s) appearing for the Case

Harry L. Altman, Minneapolis, Minn., for plaintiff; Herbert L. Grossman, Minneapolis, Minn., Gene T. Ecker, St. Paul, Minn., and Roberta K. Levy, Minneapolis, Minn., of counsel.

William C. Ballard, Jr., Washington, D. C., with whom was Asst. Atty. Gen., Mitchell Rogovin, for defendant; Lyle M. Turner and Philip R. Miller, Washington, D. C., of counsel.

Before COWEN, Chief Judge, LARAMORE, DURFEE, DAVIS, COLLINS, SKELTON and NICHOLS, Judges.

COWEN, Chief Judge.

Once again this court must decide whether an employer who contributes to a forfeitable nonqualified deferred compensation payment plan is entitled to tax deductions for the years when the employees actually receive payments under the plan if the employees' rights are nonforfeitable at the time of payment. Twice before we have held that Section 23(p) (1) (D) of the Internal Revenue Code of 1939 permits such deductions. Russell Mfg. Co. v. United...

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