Brookshire Brothers Holding, Inc. and Subsidiaries - Page 17

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          accounting method by reason of analogy to the useful life                   
          exception contained in section 1.446-1(e)(2)(ii)(b), Income Tax             
          Regs.  Accordingly, we need not reach the parties’ other                    
          contentions regarding the existence of a mere correction, a                 
          consistently adopted method, or consent from the Commissioner.              
               As a final note, we observe that neither party has cited               
          section 168(e)(3)(E)(iii), enacted as part of the Small Business            
          Job Protection Act of 1996, Pub. L. 104-188, sec. 1120(a), 110              
          Stat. 1765.  Nor have they asked us to address the application of           
          Rev. Proc. 97-10, 1997-1 C.B. 628, promulgated under such                   
          statute, to situations similar to that presently before the                 
          Court.  We thus express no opinion as to the reach of the useful            
          life exception in the section 168(e)(3)(E)(iii) context or in               
          other circumstances where Congress or the Commissioner has                  
          explicitly set forth procedures relating to particular                      
          depreciation adjustments.                                                   
               To reflect the foregoing and to give effect to concessions,            

                                                  Decision will be entered            
                                             under Rule 155.                          

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