Brookshire Brothers Holding, Inc. and Subsidiaries - Page 2

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               year property, P did not violate the rules set forth in                
               sec. 446(e), I.R.C., regarding changes in method of                    

               William H. Lester, Jr., Matthew S. Parkin, and Joshua A.               
          Sutin, for petitioner.                                                      
               David B. Mora and W. Lance Stodghill, for respondent.                  

                                 MEMORANDUM OPINION                                   
               NIMS, Judge:  Respondent determined Federal income tax                 
          deficiencies for petitioner’s tax years ended April 1996 and                
          April 1997, in the amounts of $54,645 and $71,260, respectively.            
          After concessions, the sole issue for decision is whether                   
          deductions taken by petitioner, for depreciation of gas station             
          properties, represent a change in accounting method made without            
          securing the “consent of the Secretary” as required under section           
          446(e).  (Section 1.446-1(e)(2)(i), Income Tax Regs., substitutes           
          “consent of the Commissioner” for consent of the Secretary, which           
          practical substitution we henceforth adopt.)  Additional                    
          adjustments made in the statutory notice of deficiency are                  
          computational in nature and will be resolved by our holding on              
          the foregoing issue.                                                        
               Unless otherwise indicated, all section references are to              
          sections of the Internal Revenue Code in effect for the years at            
          issue, and all Rule references are to the Tax Court Rules of                
          Practice and Procedure.                                                     

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