Legal Opinion
Tipton and Kalmbach, Inc. v. United States
Court of Appeals for the Tenth Circuit
Decided July 9, 1973No. 72-1563PublishedCited by 9 opinions
1Opinion of the Court
LEWIS, Chief Judge.
Tipton and Kalmbach, Inc. (taxpayer) appeals from a judgment denying its claim for refund of federal income taxes paid for the fiscal years ending April 30, 1964, 1965 and 1966.
In 1960 and 1962 taxpayer, a Colorado corporation, entered into agreements with the West Pakistan Water and Power Development Authority (WAPDA). Pursuant to the first of these agreements, taxpayer was to perform engineering services incident to the design and construction of certain canals in West Pakistan. Under the second agreement, taxpayer was to perform engineering services incident to…
2Cases cited7 opinions
- Carolyn Brafman v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- McCord v. Granger, Collector of Internal Revenue for 23rd District of PennsylvaniaCourt of Appeals for the Third Circuit · 1952
- Coors Porcelain Company v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1970
- Commissioner of Internal Rev. v. PIEDRAS NEGRAS B. CO.Court of Appeals for the Fifth Circuit · 1942
- Miller v. CommissionerCourt of Appeals for the Eighth Circuit · 1964
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Stemkowski v. CommissionerUnited States Tax Court · 1981
- Andres Iglesias v. The United States of AmericaCourt of Appeals for the Second Circuit · 1988
- United States v. WoodmanseeDistrict Court, N.D. California · 1975
- United States v. TilgaDistrict Court, D. New Mexico · 2011
- William Rogers v. Commissioner, IRSCourt of Appeals for the D.C. Circuit · 2015
4 more not listed; retrieve them via the Exa API.