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BALL, BALL AND BROSAMER, INC. v. COMMISSIONER

Docket No. 3553-87.

60 T.C.M. 587 (1990)

T.C. Memo. 1990-454

Ball, Ball and Brosamer, Inc. and Ball and Brosamer, J.V., A Joint Venture, Ball, Ball and Brosamer, Inc., Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed August 22, 1990.

Attorney(s) appearing for the Case

Fielding H. Lane and Mary Eileen Butler, Two Embarcadero Center, San Francisco, Calif., for the petitioner. James W. Clark, for the respondent.

Memorandum Findings of Fact and Opinion

KORNER, Judge:

In his Final Partnership Administrative Adjustment, respondent determined that the partnership failed to include $3,391,053 in gross income attributable to the completion of a long-term contract in 1983. The sole issue to be decided is whether Job 553, a heavy construction job, was completed for Federal income tax purposes under the completed contract method of accounting in 1983 or 1984.

Findings...

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