Carver v. COMMISSIONER OF INTERNAL REVENUE

Sixth Circuit

Carver v. COMMISSIONER OF INTERNAL REVENUE

173 F.2d 29, 37 A.F.T.R. (P-H) 996, 1949 U.S. App. LEXIS 4514

CourtCourt of Appeals for the Sixth Circuit

DecidedFebruary 14, 1949

Docket10730

StatusPublished

Cited by4 cases

This text of 173 F.2d 29 (Carver v. COMMISSIONER OF INTERNAL REVENUE) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Carver v. COMMISSIONER OF INTERNAL REVENUE, 173 F.2d 29, 37 A.F.T.R. (P-H) 996, 1949 U.S. App. LEXIS 4514 (6th Cir. 1949).

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Opinion

PER CURIAM.

This cause came on to be heard on the petition of the taxpayer for review of the *30 decision of the United States Tax Court determining a deficiency in his income tax for 1941, and having been duly considered upon the record and upon the oral arguments and briefs of the petitioner and the respo'ndent Commissioner of Internal Revenue; and the question presented being the effect taxwise of a failure by the taxpayer to report his income for 1941 on an accrual •basis to which he had changed his method of keeping books many years before rather than on a cash basis, and it appearing that the Tax Court properly applied the doctrine well stated in William Hardy, Inc., v. Commissioner of Internal Revenue, 2 Cir., 82 F.2d 249, to ’the effect that the fact that in previous years the Commissioner has accepted returns upon a basis other than that of the change he requires will not preclude him from insisting upon a method that will clearly reflect the income for the period being audited: The decision of the Tax 'Court is affirmed for the reasons stated in its opinion and upon the basis of its findings of fact, supported by the evidence.

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PER CURIAM.

This cause came on to be heard on the petition of the taxpayer for review of the *30 decision of the United States Tax Court determining a deficiency in his income tax for 1941, and having been duly considered upon the record and upon the oral arguments and briefs of the petitioner and the respo'ndent Commissioner of Internal Revenue; and the question presented being the effect taxwise of a failure by the taxpayer to report his income for 1941 on an accrual •basis to which he had changed his method of keeping books many years before rather than on a cash basis, and it appearing that the Tax Court properly applied the doctrine well stated in William Hardy, Inc., v. Commissioner of Internal Revenue, 2 Cir., 82 F.2d 249, to ’the effect that the fact that in previous years the Commissioner has accepted returns upon a basis other than that of the change he requires will not preclude him from insisting upon a method that will clearly reflect the income for the period being audited: The decision of the Tax 'Court is affirmed for the reasons stated in its opinion and upon the basis of its findings of fact, supported by the evidence.

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173 F.2d 29, 37 A.F.T.R. (P-H) 996, 1949 U.S. App. LEXIS 4514, Counsel Stack Legal Research, https://law.counselstack.com/opinion/carver-v-commissioner-of-internal-revenue-ca6-1949.

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