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SCHLUDE v. COMMISSIONER

No. 80.

372 U.S. 128 (1963)

83 S.Ct. 601

9 L.Ed.2d 633

SCHLUDE ET UX. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided February 18, 1963.

Attorney(s) appearing for the Case

Carl F. Bauersfeld argued the cause for petitioners. With him on the briefs was Robert Ash.

Assistant Attorney General Oberdorfer argued the cause for respondent. With him on the brief were Solicitor General Cox and Harry Baum.

Dean Acheson, Fontaine C. Bradley, John T. Sapienza, Robert L. Randall and Alvin Friedman filed briefs for the American Institute of Certified Public Accountants, as amicus curiae, urging reversal.

MR. JUSTICE WHITE delivered the opinion of the Court.

This is still another chapter in the protracted problem of the time certain items are to be recognized as income for the purposes of the federal income tax. The Commissioner of Internal Revenue increased the 1952, 1953 and 1954 ordinary income of the taxpayers1 by including in gross income for those years amounts received or receivable under...

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