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C.I.R. v. BROOKSHIRE BROS. HOLDING, INC.

No. 01-60978.

320 F.3d 507 (2003)

COMMISSIONER OF INTERNAL REVENUE, Petitioner-Appellant, v. BROOKSHIRE BROTHERS HOLDING, INC. and Subsidiaries, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

January 29, 2003.

Attorney(s) appearing for the Case

Paula Keyser Speck, Kenneth L. Greene, U.S. Dept. of Justice, Tax Div., Charles Casazza, Clerk, U.S. Tax Court, B. John Williams, Jr., IRS, Eileen J. O'Connor, Asst. Atty. Gen. (argued), U.S. Dept. of Justice, Washington, DC, for Petitioner-Appellant.

William H. Lester, Jr. (argued), Renee Forinash McElhaney, Joshua Asher Sutin, Arthur A. Perez, Matthew S. Parkin, Cox & Smith Inc., San Antonio, TX, for Respondent-Appellee.

Before JOLLY, DUHÉ, and WIENER, Circuit Judges.

WIENER, Circuit Judge:

Petitioner-Appellant Commissioner of Internal Revenue ("Commissioner" or "government") appeals an adverse judgment of the United States Tax Court ("Tax Court") which held that, for income tax years 1996 and 1997, Respondent-Appellee Brookshire Brothers Holding, Inc. and Subsidiaries (collectively, "Brookshire" or "taxpayer") did not make an unauthorized change in its "method of accounting" in violation of § 446(e) of the Internal Revenue...

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