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CITY OF BETHEL v. U.S.

No. 77-3086.

594 F.2d 1301 (1979)

CITY OF BETHEL, Alaska, and Community Liquor Sales, Inc., Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

April 11, 1979.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Washington, D. C., Ann B. Durney, Washington, D. C., for defendant-appellant.

Joseph H. Thibodeau (argued), Nelson, Harding, Marchetti, Leonard & Tate, Denver, Colo., for plaintiffs-appellees.

Before WRIGHT, GOODWIN and ANDERSON, Circuit Judges.

J. BLAINE ANDERSON, Circuit Judge:

This is an appeal from a tax refund action brought by City of Bethel, Alaska (Bethel), and Community Liquor Sales, Inc. (CLS). After a bench trial, the district court found that the revenue in question was exempt from federal income tax under section 115(a) of the Internal Revenue Code of 1954.1 We reverse because the revenue had not accrued to Bethel and therefore was taxable income to CLS.

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