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W. T. GRANT COMPANY v. C. I. R.

No. 770, Docket 72-2213.

483 F.2d 1115 (1973)

W. T. GRANT COMPANY, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant,

United States Court of Appeals, Second Circuit.

Decided August 22, 1973.

Attorney(s) appearing for the Case

Jane M. Edmisten, Atty., Tax Div., Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Paul M. Ginsburg, Attys., Tax Div., Dept. of Justice, Washington, D. C., of counsel), for appellant.

A. Chauncey Newlin, New York City (White & Case, David Sachs, New York City, of counsel), for appellee.

Before SMITH, MULLIGAN and TIMBERS, Circuit Judges.

J. JOSEPH SMITH, Circuit Judge:

The Commissioner of Internal Revenue appeals from a decision of the Tax Court, Charles R. Simpson, Judge, reviewed by the court, reported at 58 T.C. 290 (1972), holding that taxpayer's sales under its Coupon Book Installment Plan qualify for installment method treatment under § 453 of the Internal Revenue Code of 1954. We find that the sales do not qualify under the Code1

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