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  5. 796 F.2d 843 (1986)
 

ASPHALT PRODUCTS CO., INC. v. C.I.R.

Nos. 84-1841, 84-1882.

796 F.2d 843 (1986)

ASPHALT PRODUCTS CO., INC., Petitioner-Appellant, Cross-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee, Cross-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided July 17, 1986.

Rehearing and Rehearing Denied September 25, 1986.

Attorney(s) appearing for the Case

Mark H. Westlake (argued), Tune, Entrekin & White, Nashville, Tenn., for petitioner-appellant, cross-appellee.

Fred T. Goldberg, Jr., Chief Counsel, I.R.S., Glenn L. Archer, Jr. (Lead Counsel), Michael L. Paup, Dept. of Justice, Tax Div., Washington, D.C., Richard Farber (argued), Michael J. Roach, for respondent-appellee, cross-appellant.

Before LIVELY, Chief Judge, and JONES and NELSON, Circuit Judges.

Rehearing and Rehearing En Banc Denied September 25, 1986.

LIVELY, Chief Judge.

This tax case presents issues related to the method of accounting employed by a taxpayer and the application of the negligence penalty provided for in section 6653 of the Internal Revenue Code (the Code), 26 U.S.C. § 6653 (1982). Asphalt Products Co., Inc. (the taxpayer) appeals from a decision of the United States Tax Court upholding an income tax deficiency assessment by...

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