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DORR-OLIVER INC. v. COMMISSIONER

Docket No. 86782.

40 T.C. 50 (1963)

DORR-OLIVER INCORPORATED, AS SUCCESSOR TO OLIVER UNITED FILTERS INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 16, 1963.

Attorney(s) appearing for the Case

John M. Roberts, for the petitioner.

Roger A. Pott, for the respondent.

OPINION

FORRESTER, Judge:

Respondent has determined a deficiency of $12,952.28 in income tax for the taxable year 1954. The sole issue is whether the deduction of certain accrued vacation pay constituted a change in method of accounting without the prior consent of respondent.

All of the facts have been stipulated and are so found.

Petitioner, Dorr-Oliver Inc., is a corporation organized and existing under the laws of the State of Delaware...

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