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MADISON GAS & ELECTRIC CO. v. COMMISSIONER

Docket No. 8669-74.

72 T.C. 521 (1979)

MADISON GAS AND ELECTRIC COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 21, 1979.

Attorney(s) appearing for the Case

Eli H. Schmukler, Leonard S. Sosnowski, John M. Koeppl, William T. Rieser, Gregory E. Scallon, and Joseph R. Barnett, for the petitioner.

Joseph R. Peters and Arturo Estrada, for the respondent.

SCOTT, Judge:

Respondent determined deficiencies in petitioner's Federal income tax for the taxable years 1969 and 1970 in the amounts of $36,887.50 and $65,258.31, respectively.

The issues for decision are:

(1) Whether respondent erred in changing petitioner's method of accounting for coal consumed at one of its generating plants;

(2) Whether the amounts of $33,418.45 and $114,434.27 for the...

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