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COCHRAN HATCHERY, INC. v. COMMISSIONER

Docket No. 9845-75.

39 T.C.M. 210 (1979)

T.C. Memo. 1979-390

Cochran Hatchery, Inc. v. Commissioner.

United States Tax Court.

Filed September 24, 1979.

Attorney(s) appearing for the Case

Edwin T. Robinson, 1800 First Nat'l Bank Bldg., 105 E. Fourth St. Cincinnati, Ohio, for the petitioner. Rudolf L. Jansen, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

Respondent determined the following deficiencies in petitioner's Federal income taxes for the years 1970 through 1972:

        Year            Deficiency

        1970 ........... $53,780
        1971 ...........  45,275
        1972 ...........  15,728

The sole issue for our determination is whether respondent abused his discretion by retroactively revoking permission for petitioner to change...

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