CECIL, Senior Circuit Judge.
The sole question presented on this petition for review of a decision of the Tax Court is whether an order of the Commissioner, changing the petitioner's method of inventorying used trailers, made in 1959, can be retroactive to the petitioner's tax years 1954, 1955 and 1956. The Tax Court decided the issue adversely to the petitioner.
The facts are fully stated in the Findings of Facts and Opinion of the Tax Court.
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