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UNITED STATES v. GENERAL DYNAMICS CORP.

No. 85-1385.

481 U.S. 239 (1987)

UNITED STATES v. GENERAL DYNAMICS CORP. ET AL.

Supreme Court of United States.

Decided April 22, 1987

Attorney(s) appearing for the Case

Alan I. Horowitz argued the cause for the United States. With him on the briefs were Solicitor General Fried, Assistant Attorney General Olsen, David English Carmack, and William A. Whitledge.

Lynne E. McNown argued the cause for respondents. With her on the brief was Keith F. Bode.

JUSTICE MARSHALL delivered the opinion of the Court.

The issue in this case is whether an accrual-basis taxpayer providing medical benefits to its employees may deduct at the close of the taxable year an estimate of its obligation to pay for medical care obtained by employees or their qualified dependents during the final quarter of the year, claims for which have not been reported to the employer.

I

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