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NEMETSCHEK NORTH AMERICA, INC. v. COMMISSIONER

Docket No. 7829-99.

82 T.C.M. 827 (2001)

T.C. Memo. 2001-288

Nemetschek North America, Inc. v. Commissioner.

United States Tax Court.

Filed October 29, 2001.

Attorney(s) appearing for the Case

Joseph Schmelzle (an officer), for the petitioner. William J. Gregg, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

Petitioner's predecessor, Diehl Graphsoft, Inc. (Diehl), petitioned the Court to redetermine respondent's determination of a $142,986 deficiency in its Federal income tax for its taxable year ended May 31, 1995 (1995 taxable year).1 We must decide whether respondent abused his discretion under section 446 when he determined that Diehl must change its overall method of accounting...

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