BIEN v. COMMISSIONER

Docket No. 33872.

20 T.C. 49 (1953)

V. T. H. BIEN AND BERTHA C. BIEN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 10, 1953.


Attorney(s) appearing for the Case

Edward A. White, Esq., for the petitioners.

Reuben G. Clark, Jr., Esq., for the respondent.


The respondent determined deficiencies in the income tax of the petitioners as follows:

V. T. H. Bien and Bertha C. Bien -----------   1946   ----------   $1,669.73
V. T. H. Bien ------------------------------   1947   ----------      735.88
V. T. H. Bien and Bertha C. Bien -----------   1948   ----------      138.18

The questions presented for our decision are as follows:

1. Did the Commissioner err in disapproving the method of accounting...

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