Legal Opinion
Anderson-Doughty-Hargis Co. v. United States
District Court, N.D. California
Decided December 7, 1950No. 29037PublishedCited by 2 opinions
1Opinion of the Court
HARRIS, District Judge.
Plaintiff corporation seeks to recover a refund in taxes paid in the year 1941. Such refund is due plaintiff if it suffered a net loss in the year 1943. Defendant denies that plaintiff realized a loss in the latter year.
The facts of the case are not in dispute. Plaintiff, a plumbing, heating and sheet metal concern, entered into a contract with the Government for the installation of plumbing, heating, water and sewer installations on the Hanford Engineering Project in Washington. The contract in question was known as a “unit price contract.” Plaintiff’s low bid per unit…
2Cases cited6 opinions
- Burnet v. HoustonSupreme Court of the United States · 1931
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Jud Plumbing & Heating, Inc. v. CommissionerUnited States Tax Court · 1945
- Ross B. Hammond, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1938
- Orino v. CommissionerUnited States Board of Tax Appeals · 1936
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Daley v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- Daley v. United StatesCourt of Appeals for the Ninth Circuit · 1957