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RAYBESTOS MANHATTAN, INC. v. UNITED STATES

No. 325-77.

597 F.2d 1379 (1979)

RAYBESTOS MANHATTAN, INC. v. The UNITED STATES.

United States Court of Claims.

May 16, 1979.

Attorney(s) appearing for the Case

David R. Biondi, Trumbull, Conn., attorney of record, for plaintiff Robert B. Sims, Trumbull, Conn., of counsel.

Arthur L. Biggins, Washington, D.C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D.C., for defendant. Theodore D. Peyser, Jr., Washington, D.C., of counsel.

Before DAVIS, NICHOLS and KASHIWA, Judges.

OPINION

DAVIS, Judge:

Section 404 of the Internal Revenue Code allows a taxpayer-employer to deduct contributions to certain employee retirement, pension, and profit-sharing plans in "the taxable year when paid." See I.R.C. § 404(a). For such taxpayers on the accrual method section 404(a)(6) provides a grace period, allowing the taxpayer to deduct contributions made after the tax year "if the payment is on account of such taxable year and is...

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