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LONG CORPORATION v. UNITED STATES

No. 116-59.

298 F.2d 450 (1962)

LONG CORPORATION v. The UNITED STATES.

United States Court of Claims.

January 12, 1962.

Attorney(s) appearing for the Case

Randolph W. Thrower, Atlanta, Ga., for the plaintiff. George L. Cohen and Sutherland, Asbill & Brennan, Atlanta, Ga., were on the brief.

Eugene Emerson, Washington, D. C., with whom was Asst. Atty. Gen., Louis F. Oberdorfer, for defendant. James P. Garland and Philip R. Miller, Washington, D. C., were on the brief.

JONES, Chief Judge.

Plaintiff, Long Corporation, is a South Carolina corporation which has operated as a construction contractor since 1943. It files Federal income tax returns on the basis of a fiscal year ending March 31 and uses the accrual method of accounting, except that it uses the completed contract method of accounting with respect to long-term contracts. At all relevant times, plaintiff's stock (except for qualifying shares) was owned by L. D. Long, plaintiff...

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