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RCA CORP. v. UNITED STATES

No. 1273, Docket 80-6240.

664 F.2d 881 (1981)

RCA CORPORATION, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided November 13, 1981.

Attorney(s) appearing for the Case

Leslie R. Bennett, Asst. U. S. Atty., New York City (John S. Martin, Jr., U. S. Atty. S. D. N. Y., Michael H. Dolinger, David M. Jones, Asst. U. S. Attys., New York City, on the brief), for defendant-appellant.

Walter C. Cliff, New York City (George Wailand, Benjamin J. Cohen, Richard Coll, Cahill Gordon & Reindel, New York City, on the brief), for plaintiff-appellee.

Before FEINBERG, Chief Judge, and MANSFIELD and KEARSE, Circuit Judges.

KEARSE, Circuit Judge:

This appeal requires us to determine whether the Commissioner of Internal Revenue ("Commissioner") properly exercised his discretion when he rejected as "not clearly reflect[ing] income" within the meaning of § 446(b) of the Internal Revenue Code of 1954 ("I.R.C."), 26 U.S.C. § 446(b) (1976), the accrual method of accounting used in 1958 and 1959 by plaintiff RCA Corporation ("RCA") to account for revenues received from the prepayment...

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