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COPY DATA, INC. v. COMMISSIONER

Docket No. 44846-86.

91 T.C. 26 (1988)

COPY DATA, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 18, 1988.

Attorney(s) appearing for the Case

Thomas C.C. Sargent, for the petitioner.

Nancy M. Vinocur, for the respondent.

OPINION

COHEN, Judge:

Respondent determined deficiencies of $15,411, $1,115, and $1,789 in petitioner's Federal income taxes for 1981, 1982, and 1983, respectively. After concessions by petitioners, the sole issue for determination is whether termination of petitioner's practice of deducting "sales exposure expense" in relation to customer warranty obligations was a change in method of accounting within the meaning of section 481.

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