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C.I.R. v. WELCH

No. 20819.

345 F.2d 939 (1965)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Thompson I. WELCH, Individually, et al., Respondents. Thompson I. WELCH, Individually, et al., Respondents v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

June 1, 1965.

Attorney(s) appearing for the Case

Carolyn R. Just, Atty., Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews, Attys., Dept. of Justice, R. P. Hertzog, Act. Asst. Chief Counsel, I.R.S., Robert B. Alexander, Jr., Atty., I.R.S., Washington, D. C., for petitioner.

Robert E. Davis, Wentworth T. Durant, Ronald M. Mankoff, Dallas, Tex., for respondents.

Before BROWN and WISDOM, Circuit Judges, and ESTES, District Judge.

JOHN R. BROWN, Circuit Judge.

This case is not so much the problem of who did what to whom. Rather, it is who really did the act and when. This simplification is beguiling, however, for specifically involved is the right of the Commissioner to make pre-1954 adjustments occasioned by 1957-1958 changes in the Taxpayer's method of accounting pursuant to § 481,1 a statutory structure with a laudable aim but with inescapably built-in difficulties...

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