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HI-PLAINS ENTERPRISES, INC. v. C. I. R.

No. 73-1641.

496 F.2d 520 (1974)

HI-PLAINS ENTERPRISES, INC., Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Tenth Circuit.

May 8, 1974.

Attorney(s) appearing for the Case

Howard A. Spies of Schroeder, Heeney, Groff & Spies, Topeka, Kan. (Barney J. Heeney, Jr., Topeka, Kan., with him on the brief), for petitioner-appellee.

Scott P. Crampton, Asst. Atty. Gen., and Dennis M. Donohue, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Meyer Rothwacks and Jonathan S. Cohen, Attys., Tax Div., Dept. of Justice, Washington, D. C., with them on the briefs), for respondent-appellant.

Before LEWIS, Chief Judge, and PICKETT and BARRETT, Circuit Judges.

PICKETT, Circuit Judge.

For the years 1966, 1967 and 1968, Hi-Plains Enterprises, Inc., a Kansas corporation engaged in the business of feeding cattle for market, filed its income tax return on a cash method of accounting. The Commissioner of Internal Revenue concluded that the taxpayer was not a "farmer" and its business was such that its income should be determind on an accrual basis. Consequently, substantial deficiencies were assessed against the taxpayer. On...

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