Clendening Co. v. Commissioner
United States Board of Tax Appeals
A taxpayer may not change the basis of reporting income without complying with the regulations prescribed by the Commissioner pursuant to statutory authority.
1Opinion of the Court
Appeal of THE CLENDENING CO.
Clendening Co. v. Commissioner
Docket No. 659.
United States Board of Tax Appeals
1 B.T.A. 622; 1925 BTA LEXIS 2857;
February 26, 1925, decided Submitted January 27, 1925.
A taxpayer may not change the basis of reporting income without complying with the regulations prescribed by the Commissioner pursuant to statutory authority.
William R. Brinkerhoff, Esq., for the taxpayer.
George K. Bowden, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
TRAMMELL
Before JAMES, STERNHAGEN, TRAMMELL, and TRUSSELL.
The deficiency in income and profits taxes on…
2Cases cited1 opinion
- Clendening Co. v. CommissionerUnited States Board of Tax Appeals · 1925