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FRYSINGER v. C. I. R.

No. 80-7482.

645 F.2d 523 (1981)

Robert J. and Mildred FRYSINGER, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit. Unit B.

May 22, 1981.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Michael L. Paup, Tax Division, Dept. of Justice, N. Jerold Cohen, Chief Counsel, IRS, Carleton D. Powell, Karl P. Fryzel, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellant.

Robert C. Walthall, Birmingham, Ala., for petitioners-appellees.

Samuel P. Guyton, Denver, Colo., for amicus curiae.

Before MORGAN, RONEY and KRAVITCH, Circuit Judges.

RONEY, Circuit Judge:

The sole issue in this federal income tax case is whether the cash method taxpayer1 is entitled to deduct in taxable year 1975 the cost of cattlefeed purchased in December 1975 for use in a cattlefeeding program in 1976. The Tax Court decided the deduction was permitted under the applicable statutes and regulations and did not result in a material distortion of income, holding the Commissioner abused his discretion...

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