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FORREST CITY PRODUCTION CREDIT ASSN. v. UNITED STATES

No. 19890.

426 F.2d 819 (1970)

FORREST CITY PRODUCTION CREDIT ASSOCIATION, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

June 5, 1970.

Attorney(s) appearing for the Case

Byron M. Eiseman, Jr., of Smith, Williams, Friday & Bowen, Little Rock, Ark., for appellant; William H. Bowen, Little Rock, Ark., on the brief.

Ann E. Belanger, Atty., Dept. of Justice, Washington, D. C., for appellee; Johnnie M. Walters, Asst. Atty. Gen., and Lee A. Jackson and William A. Friedlander, Attys., Dept. of Justice, Washington, D. C., and Wilbur H. Dillahunty, U. S. Atty., Little Rock, Ark., on the brief.

Before VAN OOSTERHOUT, Chief Judge, and MATTHES and GIBSON, Circuit Judges.

PER CURIAM.

This is an appeal by Forrest City Production Credit Association from final judgment denying its claim for refund of deficiency in 1961 income tax determined by the Commissioner resulting from a disallowance of a change of taxpayer's annual accounting period.

The taxpayer in 1961, without the consent of the Commissioner, changed its accounting and tax reporting period from a calendar year to a fiscal year basis. Such change in reporting taxes without...

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