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DIEBOLD, INC. v. U.S.

No. 89-1349.

891 F.2d 1579 (1989)

DIEBOLD, INCORPORATED, Plaintiff-Appellant, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

December 19, 1989.

Attorney(s) appearing for the Case

Lyman G. Friedman, Williams & Connolly, Washington, D.C., argued, for plaintiff-appellant. With him on the brief was Paul Mogin.

Charles Bricken, Tax Div., Dept. of Justice, Washington, D.C., argued, for defendant-appellee. With him on the brief were Shirley D. Petersen, Asst. Atty. Gen., Gary R. Allen and Jonathan S. Cohen.

Before BALDWIN and FRIEDMAN, Senior Circuit Judges, and MAYER, Circuit Judge.

MAYER, Circuit Judge.

OPINION

Diebold, Inc. appeals the judgment of the United States Claims Court, 16 Cl.Ct. 193 (1989), that, because Diebold changed its method of accounting without the Commissioner's prior consent as required by section 446(e) of the Internal Revenue Code of 1954, 26 U.S.C. § 446(e) (1982), it was not entitled to a refund of income taxes. We affirm.

BACKGROUND

Neither...

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