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Mich. v. Commissioner, 353 U.S. 180, 189-190 (1957); Brown v.
Helvering, 291 U.S. 193, 203 (1934). Taxpayers challenging the
Commissioner's authority must prove that the Commissioner's
determination is "clearly unlawful" or "plainly arbitrary".
Thor Power Tool Co. v. Commissioner, supra at 532-533. The
Commissioner's authority under section 446(b) encompasses overall
methods of accounting, as well as specific methods utilized to
report any item of income or expense. Id. at 531; Ford Motor Co.
v. Commissioner, 102 T.C. at 100; Prabel v. Commissioner, 91 T.C.
1101, 1112-1113 (1988), affd. 882 F.2d 820 (3d Cir. 1989); sec.
1.446-1(a), Income Tax Regs.
The fact that the Commissioner possesses broad authority
under section 446(b) does not mean that the Commissioner can
change a taxpayer's method of accounting with impunity. See,
e.g., Prabel v. Commissioner, supra at 1112-1113. Thus, for
example, if a taxpayer uses a method of accounting that clearly
reflects income, the Commissioner may not require a change to
another method merely because the Commissioner believes that the
latter method will reflect income more clearly. Ansley-Sheppard-
Burgess Co. v. Commissioner, 104 T.C. 367 (1995); Auburn Packing
Co. v. Commissioner, 60 T.C. 794 (1973); Garth v. Commissioner,
56 T.C. 610 (1971); see also St. James Sugar Co-op, Inc. v.
United States, 643 F.2d 1219 (5th Cir. 1981); Photo-Sonics, Inc.
v. Commissioner, 357 F.2d 656, 658 (9th Cir. 1966), affg. 42 T.C.
926 (1964); Bay State Gas Co. v. Commissioner, 75 T.C. 410, 417
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