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MILANI v. COMMISSIONER

Docket Nos. 11336, 11337.

6 T.C.M. 1066 (1947)

Angel Milani v. Commissioner. Louise Milani v. Commissioner.

United States Tax Court.

Entered October 2, 1947.

Attorney(s) appearing for the Case

Frank C. Scott, C. P. A., Stockton, Calif., for the petitioners. T. M. Mather, Esq., and C. D. Leist, Esq., for the respondent.

Memorandum Opinion

JOHNSON, Judge:

The Commissioner determined a deficiency of $601.14 in the income tax of each petitioner for 1943. They assail the adjustments resulting from his rejection of their use of inventories in reporting the community income derived by each from farming, contending that they do not require his consent to change from the cash receipts and disbursements basis of reporting to a method based on inventories.

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