Dayton Hudson v. Commissioner IR

United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 97-3027 ___________ Dayton Hudson Corporation and * Subsidiaries, * * Petitioner, * * Appeal from the United States v. * Tax Court. * Commissioner of Internal Revenue, * * Respondent. * ___________ Submitted: March 10, 1998 Filed: August 14, 1998 ___________ Before BEAM and HEANEY, Circuit Judges, and WATERS,1 District Judge. ___________ BEAM, Circuit Judge. This case presents the question whether the method of accounting for inventory shrinkage used by a retailer, Dayton Hudson Corporation and Subsidiaries (Dayton Hudson),…