Legal Opinion
Ball, Ball & Brosamer, Inc. v. Commissioner
Court of Appeals for the Ninth Circuit
Decided May 14, 1992No. 91-70047PublishedCited by 6 opinions
1Opinion of the Court
DAVID R. THOMPSON, Circuit Judge:
In this appeal we consider the question whether profit on a construction contract should have been reported in 1983 instead of 1984 for federal income tax purposes under the completed contract method of accounting.
In 1982, the partnership of Ball, Ball and Brosamer, Inc., and Ball and Brosamer (“the partnership”), contracted with the Army to construct an extended runway, and perform related work, as part of a $500 million project for the construction of a space shuttle complex at Vandenberg Air Force Base in California. By the end of 1983, the partnership had…
2Cases cited11 opinions
- Susan J. Mayors v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Thompson-King-Tate, Inc., a Kentucky Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1961
- Pacific First Federal Savings Bank v. Commissioner Internal Revenue ServiceCourt of Appeals for the First Circuit · 1992
- E. E. Black, Limited v. AlsupCourt of Appeals for the Ninth Circuit · 1954
- Guy F. Atkinson Company of California and Subsidiaries v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Estate of Hilda Ashman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
- William T. Gladden Nicole L. Gladden v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
- John A. Schmitz, Mary B. Schmitz v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1994
- Ball v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1992
- Donald Leif Rokke v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1993
1 more not listed; retrieve them via the Exa API.