Legal Opinion
Jud Plumbing & Heating, Inc. v. Commissioner
United States Tax Court
Decided May 23, 1945No. Docket Nos. 5441, 5442, 5443PublishedCited by 19 opinions
1Opinion of the Court
OPINION.
HaRron, Judge,:
The issue in this proceeding requires a determination of the correct method of accounting to be used by the corporation in computing its income for the last period of its existence. The corporation used two different methods of accounting, one for its repair work and the other for its contract work. Only the method used for the contract work is in controversy here.
The corporation had been in existence since 1926. For a number of years prior to the taxable year, it had computed its income from the contract work on the completed contract method of accounting, which takes…
2Cases cited3 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Reynolds v. CooperSupreme Court of the United States · 1934
3Cited by19 opinions
- Carter v. CommissionerUnited States Tax Court · 1947
- Standard Paving Co. v. CommissionerUnited States Tax Court · 1949
- Kuckenberg v. CommissionerUnited States Tax Court · 1960
- Stephens Marine, Inc., Successor in Interest to Stephens Brothers, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- Simon J. Murphy Co. v. CommissionerUnited States Tax Court · 1954
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