Mingo v. Commissioner

How courts have described this case

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

• “Following a change of accounting method, the Commissioner may make any necessary adjustments to prevent taxable income from being duplicated or omitted as a result of the change under I.R.C. § 481(a)(2).”
• “Once there has been a change in the method of accounting, no statute of limitations applies to the Commissioner’s ability to correct errors on old tax returns.”

Source: CourtListener parenthetical corpus (CC0).