Legal Opinion
Huffman v. Commissioner
Court of Appeals for the Sixth Circuit
Decided March 4, 2008No. 06-2134, 06-2135, 06-2136, 07-1180PublishedCited by 21 opinions
1Opinion of the Court
OPINION
ROGERS, Circuit Judge.
The Tax Court upheld the determination by the Commissioner of Internal Revenue that the correction of a consistently repeated inventory accounting error in this case amounted to a “change in method of accounting” under I.R.C. § 481. Section 481 permits correction of accounts for otherwise time-barred years. Because the Commissioner properly determined that § 481 applies, we affirm.
Taxpayers are shareholders of various new and used car dealerships. For a period of ten to twenty years, the dealerships employed the same accountant to calculate the value of year-end…
2Cases cited15 opinions
- Auer v. RobbinsSupreme Court of the United States · 1997
- Graff Chevrolet Company v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
- Fox Chevrolet, Inc. (Maryland) v. CommissionerUnited States Tax Court · 1981
- Primo Pants Co. v. CommissionerUnited States Tax Court · 1982
- United States v. Cinemark Usa, Inc.Court of Appeals for the Sixth Circuit · 2003
10 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Desmet v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2009
- Mitchell v. CommissionerCourt of Appeals for the Tenth Circuit · 2015
- Thornton v. Graphic Communications Conference of the International Brotherhood of Teamsters Supplemental Retirement & Disability FundCourt of Appeals for the Sixth Circuit · 2009
- Capital One Fin. Corp. v. Comm'rUnited States Tax Court · 2008
- Capital One Financial Corp. v. CommissionerCourt of Appeals for the Fourth Circuit · 2011
16 more not listed; retrieve them via the Exa API.