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THOMPSON v. C. I. R.

No. 72-2498.

489 F.2d 288 (1974)

L. E. THOMPSON, and Ruby Thompson, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided January 9, 1974.

Attorney(s) appearing for the Case

Robert A. Cox, Jr., Richmond, Va. (Hirschler & Fleischer and John W. Lee, III, Richmond, Va., on brief), for appellants.

William M. Brown, Jr., Atty., Tax Div., U. S. Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Jonathan S. Cohen, Attys., Tax Div., U. S. Dept. of Justice, on brief), for appellee.

Before WINTER, BUTZNER and FIELD, Circuit Judges.

WINTER, Circuit Judge :

The Tax Court decided that the amounts of $67,774.13 and $181,735.63, paid to L. E. Thompson in 1956 in settlement of his claims under his subcontract with Curtis Builders, Inc. (Curtis), which in turn had contracted to build two rocket launchers for the Department of the Navy, accrued and should have been included in the income reported jointly by him and Mrs. Thompson for the years 1953 and 1954. L. E. Thompson, 30 T...

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