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PALMER v. C. I. R.

No. 15907.

267 F.2d 434 (1959)

Alden Charles PALMER and Tena Leonora Palmer, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

April 2, 1959.

Attorney(s) appearing for the Case

John E. Marshall, Oklahoma City, Okl., for petitioner.

Charles K. Rice, Asst. Atty. Gen., Louise Foster, Lee A. Jackson, I. Henry Kutz, Thomas N. Chambers, Attorneys, Department of Justice, Washington, D. C., for respondent.

Before FEE, CHAMBERS and HAMLIN, Circuit Judges.

JAMES ALGER FEE, Circuit Judge.

There is only one question involved in this appeal from the Tax Court. It was there decided that the Commissioner of Internal Revenue had not abused the discretion granted to him by Section 41 of the Internal Revenue Code of 19391 in determining that the method of accounting for and reporting contract income and expense used by a partnership did not clearly reflect its income. Therefore, the Commissioner...

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