Legal Opinion
Lord v. United States
District Court, D. Oregon
Decided March 30, 1960No. Civ. Nos. 9650-9653PublishedCited by 3 opinions
1Opinion of the Court
KILKENNY, District Judge.
This is a suit for refund of income taxes by members of a partnership called P. S. Lord Associates, herein called Associates. The partnership was engaged in the construction business in Alaska, and the accounting period of the partnership involved in this suit is the fiscal year ending November 30,1950. During 1950, Associates commenced work in Alaska on two construction contracts. Only a portion of the work on each contract was completed by November 30, 1950. On contracts running for several years, so-called long-term contracts, Associates reported its income using…
2Cases cited11 opinions
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Continental Tie & Lumber Co. v. United StatesSupreme Court of the United States · 1932
- Pacific National Co. v. WelchSupreme Court of the United States · 1938
- Estate of Putnam v. CommissionerSupreme Court of the United States · 1945
- Charles F. Dally and Sarafrancis Dally v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
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3Cited by3 opinions
- Lord v. United StatesCourt of Appeals for the Ninth Circuit · 1961
- Tektronix, Inc. v. Department of RevenueOregon Tax Court · 2001
- William T. Lord and Yvetta Lord v. United States of America, George A. Lord and Cora M. Lord v. United States of America, Richard H. Lord and Elizabeth C. Lord v. United States of America, P. S. Lord and Muriel T. Lord v. United StatesCourt of Appeals for the Ninth Circuit · 1962