Vance L. WILEY et al., Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Frank D. WILEY et al., Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals Sixth Circuit.https://leagle.com/images/logo.png
April 24, 1959.
April 24, 1959.
Attorney(s) appearing for the Case
William Waller and William Waller, Jr., of Waller, Davis & Lansden, Nashville, Tenn., for petitioners.
Charles K. Rice, Arch Cantrall, Lee A. Jackson, Charles P. Dugan, Joseph F. Goetten, and Carolyn R. Just (Argued by Meyer Rothwacks) Dept. of Justice, Washington, D. C., for respondent.
Before MARTIN, Chief Judge, SHACKELFORD MILLER, Jr., Circuit Judge, and BOYD, District Judge.
United States Court of Appeals Sixth Circuit.
PER CURIAM.
In Schaeffer v. Commissioner, 6 Cir., 258 F.2d 861, we held that certain "holdbacks" by a finance company from the proceeds of a note executed by the purchaser of an automobile to the automobile dealer and sold by the dealer to the finance company, which "hold-backs" were credited in a dealer's reserve account on the books of the finance company, constituted accrued income to the dealer, who made return of income on the...
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