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WILKINSON-BEANE, INC. v. C. I. R.

No. 7380.

420 F.2d 352 (1970)

WILKINSON-BEANE, INC., Petitioner, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee.

United States Court of Appeals First Circuit.

Decided January 12, 1970.

Attorney(s) appearing for the Case

Arthur H. Nighswander, Laconia, N. H., with whom Nighswander, Lord & Martin, Laconia, N. H., was on brief, for appellant.

Richard Farber, Atty., Dept. of Justice, with whom Johnnie M. Walters, Asst. Atty. Gen., and Meyer Rothwacks and Loring W. Post, Attys., Dept. of Justice, were on brief, for appellee.

Before ALDRICH, Chief Judge, McENTEE and COFFIN, Circuit Judges.

McENTEE, Circuit Judge.

This is an appeal from a decision of the Tax Court upholding a deficiency assessment against Wilkinson-Beane, Inc., a Laconia, New Hampshire, undertaking establishment, for the calendar years 1963 and 1965.1 The basis for the deficiencies was a determination by the Commissioner that the cash receipts and disbursements method of accounting used by the taxpayer did not clearly reflect its income. Accordingly, the...

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