Herbert S. Witte v. Commissioner of Internal Revenue

How courts have described this case

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

• holding that section 446(e) requires that consent be sought even for a change from an improper to a proper accounting method
• holding that section 446(e) requires that consent be sought even for a change from an improper to a proper accounting method
• noting that the taxpayer proposed to adopt the only correct method
• requiring “approval of changes in accounting methods even when the taxpayer proposes to adopt the only correct method”
• consent requirement applies \regardless of whether the change in method is from one proper method to another or from an improper method to a proper one\
• consent requirement applies “regardless of whether the change in method is from one proper method to another or from an improper method to a proper one”

Source: CourtListener parenthetical corpus (CC0).