(DOWNLOAD) "Chin v. United States" by United States Court of Appeals for the Federal Circuit # eBook PDF Kindle ePub Free
eBook details
- Title: Chin v. United States
- Author : United States Court of Appeals for the Federal Circuit
- Release Date : January 31, 1989
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 55 KB
Description
Diebold, Inc. appeals the judgment of the United States Claims Court, 16 Cl. Ct. 193, 63 A.F.T.R.2d (P-H) 599 (1989), that, because Diebold changed its method of accounting without the Commissioners prior consent as required by section 446(e) of the Internal Revenue Code of 1954, 26 U.S.C. ร§ 446(e) (1982), it was not entitled to a refund of income taxes. We affirm.