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KENT HOMES, INC. v. UNITED STATES

No. 74-1333.

512 F.2d 395 (1975)

KENT HOMES, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

Decided March 12, 1975.

Attorney(s) appearing for the Case

Howard A. Spies of Schroeder, Heeney, Groff & Spies, Topeka, Kan., for plaintiff-appellee.

F. Arnold Heller, Atty., Tax Div., Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews and Elmer J. Kelsey, Attys., Tax Div., Dept. of Justice, and Robert J. Roth, U. S. Atty., of counsel, on the brief), for defendant-appellant.

Before BREITENSTEIN, HOLLOWAY and DOYLE, Circuit Judges.

BREITENSTEIN, Circuit Judge.

This is a suit for refund of federal income taxes. The question is whether receipts from a federal condemnation were taxable in 1962 or 1963. The government contends that because the taxpayer was on the accrual basis the receipts were taxable in 1962. The district court gave judgment for taxpayer and the government appeals. We affirm.

The taxpayer, plaintiff-appellee Kent Homes, Inc., participated in a Wherry Military Housing Act...

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