Battelle v. Commissioner
United States Tax Court
1. Under the provisions of section 19.22 (c)-6, Regulations 103, petitioner elected to change the basis of his return for the year 1941 from that of receipts and disbursements to that of an inventory basis and followed precisely the method of adjustment required by that section. Prior to the change he did not seek or obtain the Commissioner's permission therefor.
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1. Under the provisions of section 19.22 (c)-6, Regulations 103, petitioner elected to change the basis of his return for the year 1941 from that of receipts and disbursements to that of an inventory basis and followed precisely the method of adjustment required by that section. Prior to the change he did not seek or obtain the Commissioner's permission therefor. Held, that petitioner was not required to obtain the Commissioner's permission before making such change. 2. In computing the proportion of petitioner's income attributable to community property sources, Clara B. Parker, 31 B. T. A.…
1Opinion of the Court
OPINION.
Van Fossan, Judge:
In the first issue the respondent has predicated his determination of the deficiency and based his argument solely on the fact that the petitioner did not request or obtain permission of the Commissioner to change his “basis of accounting or method of reporting income” from the cash to the accrual method for the taxable year prior to making such change and so reporting his income.
The petitioner’s position can best be stated by the following excerpt from his brief:
Petitioners submit that on the basis of the law and the facts of this case, the change made was not a…
2Cases cited3 opinions
- United States v. ChaseSupreme Court of the United States · 1890
- Todd v. CommissionerUnited States Tax Court · 1946
- Tinling v. CommissionerUnited States Tax Court · 1946
3Cited by8 opinions
- Hermanos v. NogueraSupreme Court of Puerto Rico · 1963
- McDaniel v. CommissionerUnited States Tax Court · 1952
- Battelle v. CommissionerUnited States Tax Court · 1947
- Beaumont Farms, Inc. v. CommissionerUnited States Tax Court · 1949
- Berry v. CommissionerUnited States Tax Court · 1952
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