Legal Opinion
Lord v. United States
Court of Appeals for the Ninth Circuit
Decided November 15, 1961No. Nos. 17115-17118PublishedCited by 21 opinions
1Opinion of the Court
BEEKS, District Judge.
This is a suit for tax refund by appellants, 'members of a partnership called P. S. Lord Associates (herein referred to as Associates), which in 1950 and 1951 had two long term subcontracts for mechanical engineering work in Alaska. ‘ The partners claim that due to errors in determining the percentage to which each contract was complete at the end of fiscal 1950, the partnership income was overstated and thus each member’s income was overstated. In 1952, after both contracts hád been completed, appellants filed amended, tax returns,,for 1950 alleging *334the foregoing facts.…
2Cases cited2 opinions
- Pacific National Co. v. WelchSupreme Court of the United States · 1938
- Lord v. United StatesDistrict Court, D. Oregon · 1960
3Cited by21 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- FPL Group, Inc. v. CommissionerUnited States Tax Court · 2000
- Underhill v. CommissionerUnited States Tax Court · 1966
- Wright Contracting Company v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Wright Contracting CompanyCourt of Appeals for the Fifth Circuit · 1963
- Goldstone v. CommissionerUnited States Tax Court · 1975
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