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MONTGOMERY v. COMMISSIONER

Docket No. 26557.

10 T.C.M. 560 (1951)

Daniel Montgomery v. Commissioner.

United States Tax Court.

Entered June 14, 1951.

Attorney(s) appearing for the Case

George J. Pfeiffer, Esq., 515 White Bldg., Buffalo, N. Y., for the petitioner. Michael Waris, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency in income tax for the year 1945 in the amount of $7,551.33. The issues are whether the respondent erred in (1) not taking into consideration opening inventory where petitioner was changed from a cash to an accrual method of reporting income and closing inventory was used; and (2) increasing petitioner's sales income by $6,000.

Some of the facts were stipulated.

Findings...

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