Commissioner of Internal Revenue v. Dwyer

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• allowing taxpayers to take inconsistent positions with respect to ending and beginning inventory, i.e., a double deduction for the same expense
• collecting cases, at footnotes 3, 6, and 7, on the impropriety under the 1939 Code of including, in the year the Commissioner changed the taxpayer’s method of reporting income, the income that had been earned in prior years
• collecting cases, at footnotes 3, 6, and 7, on the impropriety under the 1939 Code of including, in the year the Commissioner changed the taxpayer's method of reporting income, the income that had been earned in prior years

Source: CourtListener parenthetical corpus (CC0).