Legal Opinion
United States v. Harmon
Court of Appeals for the Tenth Circuit
Decided June 26, 1953No. 4619PublishedCited by 37 opinions
1Opinion of the Court
HUXMAN, Circuit Judge.
This case involves disputed income taxes for the year 1943. The taxes were paid and an action was instituted to recover them. The Government has appealed from an adverse judgment.
There is no dispute in the facts. So far as material, it may be stated that the Harmon Construction Company entered into contracts with the Federal Public Housing Authority for the construction of three housing projects.1 One contract covered *920projects Ark-3048 and Ark-3049 and the other covered project Ark 3-175. All of the contracts were of the type commonly known as cost plus fixed fee…
2Cases cited8 opinions
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Brown v. HelveringSupreme Court of the United States · 1934
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Lucas v. North Texas Lumber Co.Supreme Court of the United States · 1930
- Commissioner of Int. Rev. v. Cleveland Trinidad Pav. Co.Court of Appeals for the Sixth Circuit · 1932
3 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Beacon Publishing Company, a Kansas Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1955
- Consolidated-Hammer Dry Plate & Film Company, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1963
- Wright Contracting Co. v. CommissionerUnited States Tax Court · 1961
- Wright Contracting Company v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Wright Contracting CompanyCourt of Appeals for the Fifth Circuit · 1963
- Marquardt Corp. v. CommissionerUnited States Tax Court · 1962
32 more not listed; retrieve them via the Exa API.