BEECH AIRCRAFT CORP. v. UNITED STATES

No. 84-2658.

797 F.2d 920 (1986)

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

United States Court of Appeals, Tenth Circuit.

August 6, 1986.


Attorney(s) appearing for the Case

Robert E. Liles, II (Charles E. Taylor of Silverstein & Mullens, Washington, D.C., and Theron E. Fry of Martin, Pringle, Oliver, Triplett & Wallace, Wichita, Kan., with him on brief), for plaintiff-appellant.

Gary R. Allen (Michael L. Paup and Gayle P. Miller, Attys., Tax Div., Dept. of Justice, Washington, D.C., of counsel; Benjamin L. Burgess, Jr., U.S. Atty., and Karen Humphreys, Asst. U.S. Atty., Wichita, Kan., with him on brief), for defendant-appellee.

Before BARRETT, SEYMOUR and McWILLIAMS, Circuit Judges.


McWILLIAMS, Circuit Judge.

Beech Aircraft Corporation, a Delaware corporation with its principal place of business in Wichita, Kansas, brought a tax refund suit against the United States in the United States District Court for the District of Kansas. On its income tax return for the fiscal year ending September 30, 1973, Beech claimed as an ordinary business deduction under § 162 of the Internal Revenue Code certain insurance premiums which it had paid Travel...

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