Legal Opinion

Koch Industries, Inc. and Subsidiaries v. United States

District Court, D. Kansas

Decided July 10, 2008No. Case 06-1049-JTMPublished

1Opinion of the Court

MEMORANDUM AND ORDER

J. THOMAS MARTEN, District Judge.

This is an action by Koch Industries, Inc. and its subsidiary companies seeking to determine whether it may properly report its income from a New Mexico highway project pursuant to the percentage of completion method (PCM) authorized by 26 U.S.C. § 460, IRC § 460. The defendant United States contends that PCM may not be used for any of Koch’s income from the project. Both Koch and the United States have moved for summary judgment on the issue. In addition, Koch has moved to strike certain exhibits in the government’s Response to its Motion…

2Cases cited20 opinions

Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
Massachusetts v. United StatesSupreme Court of the United States · 1948
Dayton Hudson Corp. v. Macerich Real Estate Co.Court of Appeals for the Tenth Circuit · 1987

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