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HARDAWAY CONST. CO., INC. v. U.S.

Civ. A. No. 3:86-0504.

661 F.Supp. 153 (1987)

HARDAWAY CONSTRUCTION COMPANY, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, M.D. Tennessee, Nashville Division.

January 2, 1987.

Attorney(s) appearing for the Case

Craig V. Gabbert and Jeffrey A. Greene, Harwell, Barr, Martin & Stegall, Nashville, Tenn., for plaintiff.

Joe B. Brown, U.S. Atty., Nashville, Tenn. and Greg Nelson, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM OPINION AND ORDER

NEESE, Senior District Judge, Sitting by Designation and Assignment.

The plaintiff Hardaway Construction Company, Inc. (taxpayer) paid federal income tax on income of $136,000 as a builder's-fee it reported on its return for its fiscal year 1974 but never did receive. This taxpayer utilized the "completed-contract" method of accounting, and thereunder such amount of income became reportable for that year upon the completion...

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