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WARREN v. UNITED STATES

No. 78-1433.

613 F.2d 591 (1980)

Bobby WARREN and Modelle Warren, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

March 14, 1980.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Richard W. Perkins, Atty., Gilbert E. Andrews, Act. Chief, Appellate Sect., James A. Riedy, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., for defendant-appellant.

Crenshaw, DuPree & Milam, John R. Crews, Lubbock, Tex., for plaintiffs-appellees.

Before GEWIN, RUBIN and SAM D. JOHNSON, Circuit Judges.

SAM D. JOHNSON, Circuit Judge.

This is a refund action brought by the Warrens for the recovery of federal income taxes for the years 1969 and 1970. The question before us is whether sale proceeds received by cotton gins for the taxpayers are properly included in the taxpayer's gross income for the years in which the sales were made.

Bobby and Modelle Warren are Texas cotton growers using the cash receipts and disbursements method of accounting for tax purposes...

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