1. Home
  2. Browse Decisions
  3. F.2d
  4. 332 F.2d
  5. 332 F.2d 922 (1964)
 

FALK v. C. I. R.

No. 20222.

332 F.2d 922 (1964)

Irving FALK, Evalene Falk, Morris Milstein and Ada Milstein, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

June 2, 1964.

Attorney(s) appearing for the Case

W. S. Miller, Jr., Eichenbaum, Scott & Miller, Little Rock, Ark., for petitioners.

Crombie J. D. Garrett, Atty., Dept. of Justice, Crane C. Hauser, Chief Counsel, IRS, Glen E. Hardy, Atty., IRS, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before BROWN, WISDOM and BELL, Circuit Judges.

JOHN R. BROWN, Circuit Judge.

The Taxpayers1 appeal from an adverse decision of the Tax Court holding that the change from a cash to an accrual basis for the tax year 1954 was initiated by the Taxpayer so that pre-1954 adjustments for inventory and accounts receivable were permissible. 26 U.S.C.A. § 481(a) (1) (2).

The facts and issues involved are not complicated. Our statement merely repeats or paraphrases that of the Tax...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases