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BRIGHT v. U.S.

No. 90-1453.

926 F.2d 383 (1991)

R. Neal BRIGHT, etc., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

February 27, 1991.

Attorney(s) appearing for the Case

Larry L. Bean, William H. Hornberger, Jackson & Walker, Dallas, Tex., for plaintiff-appellant.

Janet K. Jones, Gary R. Allen, Chief, Appellate Section, Tax Div., Dept. of Justice, Jonathan S. Cohen, Washington, D.C., Marvin Collins, U.S. Atty., Dept. of Justice, Dallas, Tex., for defendant-appellee.

Before BROWN, SMITH and WIENER, Circuit Judges.

PER CURIAM:

Plaintiff-Appellant R. Neal Bright, the executor of the estate of Elizabeth R. Cornell, appeals the district court's grant of summary judgment and entry of judgment in favor of Defendant-Appellee, the United States.1 The district court held that for income tax purposes the check that Cornell's employee received on December 27, 1985, constituted the receipt of cash or a cash equivalent by Bright on that date. We affirm.

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