1. Home
  2. Browse Decisions
  3. T.C.
  4. 9 T.C.
  5. 9 T.C. 299 (1947)
 

BATTELLE v. COMMISSIONER

Docket Nos. 8944, 8945.

9 T.C. 299 (1947)

KENNETH S. BATTELLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CORA E. BATTELLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 9, 1947.

Attorney(s) appearing for the Case

William N. Snell, Esq., and Joseph C. Kimble, Esq., for the petitioners.

T. M. Mather, Esq., for the respondent.

The respondent determined deficiencies of $21,100.09 and $422.01 in the income tax liabilities of the petitioners, Kenneth S. Battelle and Cora E. Battelle, respectively, for the year 1941.

The issues are:

1. Did the Commissioner err in computing the petitioner's income for the year 1941 on the cash receipts and disbursements basis without the use of inventories, when the petitioner did not first secure his permission to change from the cash basis to the inventory...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases