Beckman v. Commissioner

Board of Tax Appeals

Beckman v. Commissioner

8 B.T.A. 830, 1927 BTA LEXIS 2787

CourtUnited States Board of Tax Appeals

DecidedOctober 17, 1927

DocketDocket No. 9541.

StatusPublished

Cited by2 cases

This text of 8 B.T.A. 830 (Beckman v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Beckman v. Commissioner, 8 B.T.A. 830, 1927 BTA LEXIS 2787 (bta 1927).

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Opinion

[831]*831OPINION.

TRAmmell:

The Commissioner determined that the cash receipts and disbursements method was the proper basis for reporting income for the years in question. The burden was upon the petitioner to show otherwise. The income-tax returns upon their face indicate that they were filed upon the cash receipts and disbursements basis. The fact that inventories were taken at the beginning and close of each year is not sufficient in itself to show that the cash receipts and disbursements method did not clearly reflect income. It also appears from the meagre testimony to have been the basis used by the petitioner in keeping his books of account. The testimony does not convince us that the Commissioner was in error in determining the tax upon the basis of cash receipts and disbursements.

Judgment will be entered for the respondent.

Considered by Morris and Littleton.

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[831]*831OPINION.

TRAmmell:

The Commissioner determined that the cash receipts and disbursements method was the proper basis for reporting income for the years in question. The burden was upon the petitioner to show otherwise. The income-tax returns upon their face indicate that they were filed upon the cash receipts and disbursements basis. The fact that inventories were taken at the beginning and close of each year is not sufficient in itself to show that the cash receipts and disbursements method did not clearly reflect income. It also appears from the meagre testimony to have been the basis used by the petitioner in keeping his books of account. The testimony does not convince us that the Commissioner was in error in determining the tax upon the basis of cash receipts and disbursements.

Judgment will be entered for the respondent.

Considered by Morris and Littleton.

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Bluebook (online)

8 B.T.A. 830, 1927 BTA LEXIS 2787, Counsel Stack Legal Research, https://law.counselstack.com/opinion/beckman-v-commissioner-bta-1927.

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