1. Home
  2. Browse Decisions
  3. F.2d
  4. 482 F.2d
  5. 482 F.2d 150 (1973)
 

ABKCO INDUSTRIES, INC. v. C. I. R.

No. 72-1181.

482 F.2d 150 (1973)

ABKCO INDUSTRIES, INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Decided June 29, 1973.

As Amended August 14, 1973.

Dissenting Opinion August 21, 1973.

Attorney(s) appearing for the Case

Leonard J. Schwartz, Selwyn A. Horvitz, Philadelphia, Pa., for appellant; Fox, Rothschild, O'Brien & Frankel, Philadelphia, Pa., of counsel.

Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Elmer J. Kelsey, Bruce I. Kogan, Dept. of Justice, Tax Div., Washington, D. C., for appellee.

Before HASTIE and ALDISERT, Circuit Judges, and DITTER, District Judge.

Dissenting Opinion August 21, 1973. See 486 F.2d 1371.

OPINION OF THE COURT

ALDISERT, Circuit Judge.

This appeal by an accrual basis taxpayer from an adverse decision of the United States Tax Court, 56 T.C. 1083, requires that we decide whether the court erred in disallowing as deductions for business expenses certain liabilities accrued but not actually paid during 1962 and 1963....

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases