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Boise Cascade Corp. v. United States

530 F.2d 1367 (1976)

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Boise Cascade Corp. v. United States

United States Court of Claims

530 F.2d 1367 (1976)

Facts

Ebasco Industries Inc. (Ebasco), which later merged with Boise Cascade Corporation (plaintiff), performed engineering services for its customers. Ebasco used its own employees for its engineering work, and Ebasco’s contracts varied in terms of when it billed its customers. In some cases, payments to Ebasco were due in the year services were performed. In other cases, payments were not due until the following year. In filing its taxes, Ebasco accounted for its income in the year the services were performed, regardless of whether Ebasco actually received the income in that year. The Internal Revenue Service (IRS) (defendant) determined that Ebasco’s method of accounting did not clearly reflect Ebasco’s income. Ebasco appealed the determination in federal court.

Rule of Law

Issue

Holding and Reasoning (Per curiam)

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