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KOCH INDUSTRIES, INC. v. U.S.

No. 08-3347.

603 F.3d 816 (2010)

KOCH INDUSTRIES, INC. and Subsidiaries, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

April 27, 2010.

Attorney(s) appearing for the Case

Ellen Page DelSole, Attorney, Tax Division, Department of Justice (Lanny Welch, of Counsel, United States Attorney; Marietta Parker, of Counsel, Acting United States Attorney; John A. DiCicco, Acting Assistant Attorney General; Richard Farber, Attorney, Tax Division, Department of Justice; with her on the briefs), Washington, D.C., for Defendant-Appellant.

Matthew D. Lerner, Steptoe & Johnson LLP, Washington D.C. (Lisa M. Zarlenga, Steptoe & Johnson LLP, Washington, D.C., and James M. Armstrong, Foulston Siefkin LLP-Wichita, Wichita, KS, with him on the brief), for Plaintiff-Appellee.

Before LUCERO, SEYMOUR, and MURPHY, Circuit Judges.

MURPHY, Circuit Judge.

I. Introduction

The government appeals the district court's decision that taxpayer-appellee Koch Industries, Inc. was entitled to use the percentage-of-completion method of accounting under 26 U.S.C. § 460 to report $62 million in income received from the State of New Mexico for warranting a State highway would meet certain performance standards over a specified period of time. Exercising jurisdiction under 28 U.S.C. § 1291...

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