Barber v. Commissioner
United States Tax Court
Held, under the facts of this case the respondent has the authority to allow a retroactive change of accounting method.
1Opinion of the Court
Ronnie L. Barber, Petitioner v. Commissioner of Internal Revenue, Respondent
Barber v. Commissioner
Docket No. 8890-73
United States Tax Court
64 T.C. 314; 1975 U.S. Tax Ct. LEXIS 134;
May 29, 1975, Filed
Decision will be entered for the respondent.
Held, under the facts of this case the respondent has the authority to allow a retroactive change of accounting method.
James Arogeti, for the petitioner.
Dudley W. Taylor, for the respondent.
Sterrett, Judge.
STERRETT
OPINION
The respondent determined a deficiency of $ 4,152 in the petitioner's Federal income tax for the calendar year 1971. Certain issues not…
2Cases cited24 opinions
- Brown v. HelveringSupreme Court of the United States · 1934
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
- Pacific National Co. v. WelchSupreme Court of the United States · 1938
- United States v. CattoSupreme Court of the United States · 1966
19 more not listed; retrieve them via the Exa API.