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CAPITOL FEDERAL SAVINGS & LOAN ASSOCIATION v. COMMISSIONER

Docket No. 20681-88.

96 T.C. 204 (1991)

CAPITOL FEDERAL SAVINGS & LOAN ASSOCIATION & SUBSIDIARY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 13, 1991.

Attorney(s) appearing for the Case

Richard L. Bacon, Gary A. Ellal, and David C. Simmons, for the petitioner.

Wilton A. Baker, for the respondent.

WELLS, Judge:

Respondent determined deficiencies in petitioner's Federal income tax as follows:

  FYE                                           Deficiency

Sept. 30, 1978 .............................     $712,766
Sept. 30, 1984 .............................       67,508

After concessions, the issue for decision is whether respondent erred in changing petitioner's method of accounting for interest income from mortgage...

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