DRENNEN, Judge:
Respondent determined deficiencies in petitioners' income tax for the years 1956 and 1957 in the amounts of $17,584.80 and $34,262.88, respectively. By stipulation petitioners conceded all adjustments in the notice of deficiency except adjustments with respect to dealer reserve income.
The only issues remaining for decision are (1) whether petitioners' change in method of reporting dealer reserve income for their taxable year 1957 constituted...
Let's get started
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.