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PACCAR, INC. v. C.I.R.

No. 87-7203.

849 F.2d 393 (1988)

PACCAR, INC. and Subsidiaries, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided June 9, 1988.

Attorney(s) appearing for the Case

John T. Piper and Joseph McIntosh, Bogle & Gates, Seattle, Wash., for petitioners-appellants.

Michael L. Paup, Richard Farber, David I. Pincus, Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before ANDERSON and FLETCHER, Circuit Judges, and CARROLL, District Judge.

CARROLL, District Judge:

Paccar, Inc., appeals from a decision of the United States Tax Court, 85 T.C. 754 (1985), upholding the determination of deficiencies assessed by the Commissioner for the tax years 1975 through 1977. The primary issue is whether Paccar may claim an inventory loss resulting from its transfer of equipment parts to a third party. We affirm.

Paccar, through its various divisions, engages in the manufacture...

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