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DWYER v. COMMISSIONER

Docket No. 27472.

10 T.C.M. 620 (1951)

Cornelius J. Dwyer v. Commissioner.

United States Tax Court.

Entered June 29, 1951.

Attorney(s) appearing for the Case

Victor G. Mount, Esq., for the petitioner. Oscar L. Tyree, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency in income tax for the year 1946 in the amount of $11,397.21. The questions to be decided are whether respondent erred in changing petitioner from a cash to an accrual method of reporting income, and, if he was correct, whether consideration should be given to the opening inventory as of January 1, 1946, in computing income tax liability.

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