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BROOKS-MASSEY DODGE, INC. v. COMMISSIONER

Docket No. 489-71.

60 T.C. 884 (1973)

BROOKS-MASSEY DODGE, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 17, 1973.

Attorney(s) appearing for the Case

William R. Frazier, for the petitioner.

Robert J. Shilliday, Jr., for the respondent.

DRENNEN, Judge:

Respondent determined deficiencies in petitioner's corporate income taxes in the amounts of $30,411.83 and $16,318.75 for the tax years 1967 and 1968, respectively. Petitioner has abandoned one issue on brief, and two questions remain for our decision:

(1) Whether petitioner may use a hybrid form of the cash receipts and disbursements method of accounting to reflect income from manufacturer discount...

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