Legal Opinion
Koch Industries, Inc. v. United States
Court of Appeals for the Tenth Circuit
Decided April 27, 2010No. 08-3347PublishedCited by 14 opinions
1Opinion of the Court
MURPHY, Circuit Judge.
I. Introduction
The government appeals the district court’s decision that taxpayer-appellee Koch Industries, Inc. was entitled to use the percentage-of-completion method of accounting under 26 U.S.C. § 460 to report $62 million in income received from the State of New Mexico for warranting a State highway would meet certain performance standards over a specified period of time. Exercising jurisdiction under 28 U.S.C. § 1291, this court REVERSES, and REMANDS for entry of judgment in favor of the government because the percentage-of-completion method of accounting applies…
2Cases cited17 opinions
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Simms v. Oklahoma Ex Rel. Department of Mental Health & Substance Abuse ServicesCourt of Appeals for the Tenth Circuit · 1999
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
12 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Mitchell v. CommissionerCourt of Appeals for the Tenth Circuit · 2015
- Hauff v. PettersonDistrict Court, D. New Mexico · 2010
- Blum v. CommissionerCourt of Appeals for the Tenth Circuit · 2013
- Schlapp ex rel. Schlapp v. Colorado Department of Health Care Policy & FinancingColorado Court of Appeals · 2012
- Howard Hughes Co., LLC v. Comm'rUnited States Tax Court · 2014
9 more not listed; retrieve them via the Exa API.