(DOWNLOAD) "Chin v. United States" by United States Court of Appeals for the Federal Circuit # Book 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. § 446(e) (1982), it was not entitled to a refund of income taxes. We affirm.