Lord

This is a suit for tax refund by appellants, 'members of a partnership called P. S. Lord Associates (herein referred to as Associates), which in 1950 and 1951 had two long term subcontracts for mechanical engineering work in Alaska. ‘ The partners claim that due to errors in determining the percentage to which each contract was complete at the end of fiscal 1950, the partnership income was overstated and thus each member’s income was overstated. In 1952, after both contracts hád been completed, appellants filed amended, tax returns,,for 1950 alleging *334 the foregoing facts. The Government refused the refund and this action followed. 1 2The lower court found for appellee (herein called the Government) from which this appeal is taken. Appellants have specified error in that (a) the District Court found the 1950 return clearly reflected income, (b) it adjudged the tax legally assessed and collected, and (c) the court having concluded that appellants’ amended return for 1950 clearly reflected income, did not enter judgment as prayed for by appellants.

In reporting income for the fiscal year ending November 30,- 1950, Associates used the percentage of completion method authorized by…