Legal Opinion
Stanford R. Brookshire and Wife, Edith M. Brookshire, and Voris G. Brookshire, and Wife, Helen M. Brookshire v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided January 4, 1960No. 7977PublishedCited by 28 opinions
1Opinion of the Court
THOMSEN, District Judge.
Petitioners Stanford R. Brookshire and Voris G. Brookshire are partners trading as Engineering Sales Company. The other petitioners are their wives. In 1952 the partnership voluntarily, without seeking or obtaining permission from the Commissioner of Internal Revenue, changed its method of keeping its books of account and its method of reporting its income for federal income tax purposes from the cash receipts and dis bursements method of accounting to the accrual method. The Tax Court sustained the action of the Commissioner requiring the partnership (1) to include in…
2Cases cited6 opinions
- Commissioner of Internal Revenue v. DwyerCourt of Appeals for the Second Circuit · 1953
- Welp v. United StatesCourt of Appeals for the Eighth Circuit · 1953
- Brookshire v. CommissionerUnited States Tax Court · 1959
- Goodrich v. CommissionerCourt of Appeals for the Eighth Circuit · 1957
- Advance Truck Company, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
1 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Knight-Ridder Newspapers, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- Wilkinson-Beane, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1970
- Pursell v. CommissionerUnited States Tax Court · 1962
- Commissioner of Internal Revenue v. O. Liquidating CorporationCourt of Appeals for the Third Circuit · 1961
- Ezo Products Co. v. CommissionerUnited States Tax Court · 1961
23 more not listed; retrieve them via the Exa API.