Legal Opinion

Clark, Collector of Internal Revenue v. Woodward Construction Co. Woodward Construction Co. v. Clark, Collector of Internal Revenue

Court of Appeals for the Tenth Circuit

Decided January 3, 1950No. 3931_1PublishedCited by 24 opinions

1Opinion of the Court

HUXMAN, Circuit Judge.

These appeals involve income taxes of the Woodward Construction Company, herein called the taxpayer, for the years 1941 and 1942. In Number 3930, the trial court held in favor of the taxpayer and entered judgment accordingly, and the Collector has appealed. In Number 3931, the court held in favor of the Collector, and the taxpayer has appealed.

Number 3930

The facts in this case are as follows: On June 23, 1942, the State Highway Commission of Wyoming entered into a contract with the Woodward Construction Company for certain highway construction. The contract provided for…

2Cases cited5 opinions

  1. United States v. AndersonSupreme Court of the United States · 1926
  2. Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
  3. Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
  4. Lucas v. North Texas Lumber Co.Supreme Court of the United States · 1930
  5. Estate of Putnam v. CommissionerSupreme Court of the United States · 1945

3Cited by24 opinions

  1. Putoma Corp. v. CommissionerUnited States Tax Court · 1976
  2. Beacon Publishing Company, a Kansas Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1955
  3. Universal Oil Products Co. v. Campbell (United States, Intervenor) (Two Cases)Court of Appeals for the Seventh Circuit · 1950
  4. The Washington Post Company v. The United StatesUnited States Court of Claims · 1969
  5. United States v. HarmonCourt of Appeals for the Tenth Circuit · 1953

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