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FROST v. COMMISSIONER

Docket No. 55333.

28 T.C. 1118 (1957)

JACK FROST, RUBY MAE FROST, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 30, 1957.

Attorney(s) appearing for the Case

Arthur Glover, Esq., and Walter G. Russell, Esq., for the petitioners.

James F. Hodge, Jr., Esq., for the respondent.

FISHER, Judge:

Respondent determined a deficiency in petitioners' taxes for the calendar year 1951 in the amount of $824.36, basing his determination on the grounds, as stated in the deficiency notice, that—

the removal of your breeding herd from your cattle inventory and the listing of such breeding herd on your depreciation schedule constitutes a "change in accounting method" within the scope of the Internal Revenue Code, 1939, requiring the...

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