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BUYERS HOME WARRANTY COMPANY v. COMMISSIONER

Docket No. 24774-95.

75 T.C.M. 1953 (1998)

T.C. Memo. 1998-98

Buyers Home Warranty Company v. Commissioner.

United States Tax Court.

Filed March 9, 1998.

Attorney(s) appearing for the Case

William L. Feinstein, Sherman Oaks, Calif., for the petitioner. Mark A. Weiner, for the respondent.

MEMORANDUM OPINION

RAUM, Judge:

The Commissioner determined a $356,179 deficiency in petitioner's 1990 Federal income taxes. The Commissioner determined that petitioner's method of accounting did not accurately reflect petitioner's income. The notice of deficiency changed the method of accounting and implemented a corresponding adjustment under section 481.1 At issue is whether the year of change, the first year the new accounting...

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