United States v. General Dynamics Corp.

PETITIONER: United States
RESPONDENT: General Dynamics Corp.
LOCATION: Massachusetts Citizens for Life

DOCKET NO.: 85-1385
DECIDED BY: Rehnquist Court (1986-1987)
LOWER COURT: United States Court of Appeals for the Federal Circuit

CITATION: 481 US 239 (1987)
ARGUED: Jan 13, 1987
DECIDED: Apr 22, 1987

ADVOCATES:
Alan I. Horowitz - on behalf of the petitioner
Lynne E. McNown - for the respondent
Lynne E. Mc Nown - on behalf of the respondent

Facts of the case

Question

Media for United States v. General Dynamics Corp.

Audio Transcription for Oral Argument - January 13, 1987 in United States v. General Dynamics Corp.

Audio Transcription for Opinion Announcement - April 22, 1987 in United States v. General Dynamics Corp.

Thurgood Marshall:

In No. 85-1385, the US versus General Dynamics comes to us from the United States Court of Appeals for the Federal Circuit.

The Court of Appeals there held that an accrual-basis taxpayer, that provided medical benefit to its employees could deduct an estimate of its obligation to pay the medical care obtained during the last quarter of the year.

Claims to which had not yet been filed has over close of the tax year.

In an opinion filed with the Clerk today, we reverse the judgment of the Court of Appeals.

Justice O'Connor has filed a dissenting opinion in which Justice Blackmun and Justice Stevens have joined.