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BROOKSHIRE BROTHERS HOLDING, INC. v. COMMISSIONER

Docket No. 4522-99.

81 T.C.M. 1799 (2001)

T.C. Memo. 2001-150

Brookshire Brothers Holding, Inc. and Subsidiaries v. Commissioner.

United States Tax Court.

Filed June 22, 2001.

Attorney(s) appearing for the Case

William H. Lester, Jr., Matthew S. Parkin, and Joshua A. Sutin, for the petitioner.

David B. Mora and W. Lance Stodghill, for the respondent.

MEMORANDUM OPINION

NIMS, Judge:

Respondent determined Federal income tax deficiencies for petitioner's tax years ended April 1996 and April 1997, in the amounts of $54,645 and $71,260, respectively. After concessions, the sole issue for decision is whether deductions taken by petitioner, for depreciation of gas station properties, represent a change in accounting method made without securing the "consent of the Secretary" as required under section 446(e...

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