Boise Cascade Corp. v. United States

530 F.2d 1367 (1976)

From our private database of 46,300+ case briefs, written and edited by humans—never with AI.

Boise Cascade Corp. v. United States

United States Court of Claims
530 F.2d 1367 (1976)

SC

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)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 814,000 law students since 2011. Some law schools even subscribe directly to Quimbee for all their law students.

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

Here's why 814,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 46,300 briefs, keyed to 988 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 814,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 46,300 briefs - keyed to 988 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership