LUNDY PACKING COMPANY v. UNITED STATES

No. 13769.

421 F.2d 850 (1970)

The LUNDY PACKING COMPANY, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided February 6, 1970.


Attorney(s) appearing for the Case

Newman A. Townsend, Jr., Raleigh, N. C. (Thomas L. Norris, Jr., and Poyner, Geraghty, Hartsfield & Townsend, Raleigh, N. C., on brief) for appellant.

Carolyn R. Just, Atty., Dept. of Justice (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks and Loring Post, Attys., Dept. of Justice, and Robert H. Cowen, U. S. Atty., on brief) for appellee.

Before BRYAN, WINTER and CRAVEN, Circuit Judges.


PER CURIAM:

This appeal presents the single question of the time of deductibility by an employer of amounts it accrued to pay "sick benefits"* to its employees — the date of accrual or the date of payment to the employee. The district judge, after full trial, found the latter date. On review, we find no factual or legal error. We affirm on the opinion of the district judge. Lundy Packing Company v. United States,

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