Conmac Investments, Inc. v. CIR

United States Court of Appeals For the Eighth Circuit ___________________________ No. 24-1605 ___________________________ Conmac Investments, Inc. Petitioner v. Commissioner of Internal Revenue Respondent ____________ United States Tax Court ____________ Submitted: January 14, 2025 Filed: June 6, 2025 ____________ Before SMITH, BENTON, and ERICKSON, Circuit Judges. ____________ BENTON, Circuit Judge. The Commissioner of Internal Revenue determined that Conmac Investments, Inc. changed its method of accounting without the Commissioner’s approval. Conmac petitioned the Tax Court 1, which ruled…