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FARREL-BIRMINGHAM COMPANY v. UNITED STATES

No. 598-52.

125 F.Supp. 297 (1954)

FARREL-BIRMINGHAM COMPANY, Inc., v. The UNITED STATES.

United States Court of Claims.

November 2, 1954.

Attorney(s) appearing for the Case

N. Barr Miller, Washington, D. C., for plaintiff. J. Marvin Haynes, Haynes & Miller, Washington, D. C., Julius G. Day, Jr., Hartford, Conn., F. Eberhart Haynes and Oscar L. Tyree, Washington, D. C., were on the briefs.

J. W. Hussey, Washington, D. C., with whom was Asst. Atty. Gen. H. Brian Holland, for defendant. Andrew D. Sharpe and Lee A. Jackson, Washington, D.C., were on the brief.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and LARAMORE, Judges.

MADDEN, Judge.

In our decision of June 8, 1954, we interpreted Section 710(a) (1) (B) of the Internal Revenue Code, 26 U.S.C.A. § 710(a) (1) (B), as requiring a corporation taxpayer which made the election permitted by Section 736(b), to recompute its surtax net income as if its regular method of computation of its income was based upon percentage of completion of its contracts. We did not quote Section 736(b) in our former opinion. We now quote it, omitting...

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