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SPANG INDUSTRIES, INC. v. UNITED STATES

Appeal No. 85-1961.

791 F.2d 906 (1986)

SPANG INDUSTRIES, INC., Appellant, v. The UNITED STATES, Appellee.

United States Court of Appeals, Federal Circuit.

May 29, 1986.

Attorney(s) appearing for the Case

Rick L. Frimmer, Reed Smith Shaw & McClay, Philadelphia, Pa., argued, for appellant. With him, on brief, was Norman W. Goldin, Reed Smith Shaw & McClay, Washington, D.C.

William Whitledge, Tax Div., Dept. of Justice, Washington, D.C., argued, for appellee. With him, on brief, were Michael L. Paup and Ann Belanger Durney.

Before MARKEY, Chief Judge, FRIEDMAN, Circuit Judge, and BENNETT, Senior Circuit Judge.

FRIEDMAN, Circuit Judge.

This tax refund case, here on appeal from a judgment of the United States Claims Court in favor of the United States, involves the propriety of the method of accounting the taxpayer used in determining profits and losses for the particular tax year in which it completed contracts that required more than a year to perform. The Claims Court, 6 Cl.Ct. 38 upheld the Commissioner's rejection of the taxpayer's method of accounting. We reverse.<...

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