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JIM TURIN & SONS, INC. v. C.I.R.

No. 99-70130.

219 F.3d 1103 (2000)

JIM TURIN & SONS, INC., Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed July 21, 2000.

Attorney(s) appearing for the Case

Randolph L. Hutter, Tax Division, U.S. Department of Justice, Washington, D.C., for the respondent-appellant.

James L. Collins (argued), Gary P. Compa, Norman Sepenuk, Portland, Oregon, for the petitioner-appellee.

John P. McDonnell, Myers, Hawley, Morley & Berry, Los Altos, California, for the amicus.

Before: LAY, TASHIMA, and McKEOWN, Circuit Judges.

TASHIMA, Circuit Judge:

The Commissioner of Internal Revenue ("Commissioner") appeals the Tax Court's decision that he abused his discretion in requiring Jim Turin & Sons, Inc. ("taxpayer"), to use the accrual method of accounting to compute its federal taxes for the tax years at issue. In particular, the Commissioner contests the Tax Court's finding that emulsified asphalt is not "merchandise," as that term is used in 26 C.F.R. § 1.471-1. The Tax Court had...

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