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McDANIEL v. COMMISSIONER OF INTERNAL REVENUE

No. 11886.

210 F.2d 540 (1954)

McDANIEL v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Sixth Circuit.

February 25, 1954.

Attorney(s) appearing for the Case

Heard H. Sutton, Memphis, Tenn., for petitioner.

Dudley J. Godfrey, Jr., Washington, D. C., H. Brian Holland, Ellis N. Slack, Robert N. Anderson, Washington, D. C., on brief, for respondent.

Before SIMONS, Chief Judge, and McALLISTER and MILLER, Circuit Judges.

PER CURIAM.

Petitioner, a farmer, prior to the year 1947, filed his income tax returns on a cash receipts and disbursements basis. For the year 1947, the taxable year herein involved, he filed his return on a farm inventory basis, without requesting permission of the Commissioner to change his method of reporting income. The Commissioner rejected petitioner's use of inventories in computing income for 1947, recomputed the tax on a cash receipts and disbursements basis...

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