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DOUTHIT v. UNITED STATES

Nos. 20113, 20114.

432 F.2d 83 (1970)

Troy R. DOUTHIT and Mildred P. Douthit, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant. Cecil S. CARROLL and Treba Carroll, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

October 6, 1970.

Attorney(s) appearing for the Case

Richard W. Perkins, Atty., Dept. of Justice, Washington, D. C., for defendant-appellant; Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Elmer J. Kelsey, Attys., Dept. of Justice, Washington, D. C., on brief; Thomas F. Turley, Jr., U. S. Atty., Memphis, Tenn., of counsel.

Newton P. Allen, Memphis, Tenn., for plaintiffs-appellees; H. A. McBride, John J. Doggett, Jr., Memphis, Tenn., on brief; Armstrong, Allen, Braden, Goodman, McBride & Prewitt, Memphis, Tenn., of counsel.

Before WEICK, EDWARDS and BROOKS, Circuit Judges.

PER CURIAM.

Plaintiffs-appellees are partners in an automobile dealership seeking a refund of federal incomes taxes paid by them pursuant to deficiencies assessed by the Internal Revenue Service as a result of an adjustment required by a change in their accounting method, 26 U.S.C. § 472 (a). The adjustment was to prevent the omission of $97,571.77 from taxable income when the partnership shifted from a cash basis treatment of "dealer reserve income" (income...

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