MOONEY AIRCRAFT, INC. v. UNITED STATES

No. 26261.

420 F.2d 400 (1969)

MOONEY AIRCRAFT, INC., Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied January 12, 1970.


Attorney(s) appearing for the Case

Hal Rachal, Kerrville, Tex., Travis M. Moursund, San Antonio, Tex., for appellant.

Richard C. Pugh, Acting Asst. Atty. Gen., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Elmer J. Kelsey, Frank X. Grossi, Jr., Attys., Dept. of Justice, Washington, D. C., Jones O. Jones, U. S. Dept. of Justice, Tax Div., Forth Worth, Tex., Ted Butler, Asst. U. S. Atty., San Antonio, Tex., for appellee; Ernest Morgan, U. S. Atty., San Antonio, Tex., Jamie C. Boyd, Asst. U. S. Atty., of counsel.

Before THORNBERRY and SIMPSON, Circuit Judges, and CASSIBRY, District Judge.


CASSIBRY, District Judge.

Mooney Aircraft, Inc. (taxpayer) seeks refund of federal income taxes for the fiscal years ending September 30, 1959, October 31, 1962, and October 31, 1963. The district court granted the Government's motion for summary judgment and the taxpayer appeals.

This is yet another case in the continuing conflict between commercial accounting practice and the federal income tax. The facts, as accepted by the parties for the purpose of the...

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