United States Fifth Circuit

Corporation's change in an accounting method was equivalent to a change in useful life, which did not require the consent of the Commissioner of Internal Revenue, and thus did not violate Internal Revenue Code section 446(e).

Appellate Information

• Decided 01/29/2003
• Published 01/29/2003

Judges

• WIENER, Circuit Judge:, Before JOLLY, DUHÉ, and WIENER, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• For Appellant:
  
• Paula Keyser Speck,Kenneth L. Greene, U.S. Dept. of Justice, Tax Div., Charles Casazza, Clerk, U.S. Tax Court, B. John Williams, Jr., IRS, Eileen J. O'Connor, Asst. Atty. Gen. (argued), U.S. Dept. of Justice, Washington, DC, for Petitioner-Appellant.


• For Appellees:
  
• William H. Lester, Jr. (argued), Renee Forinash McElhaney, Joshua Asher Sutin, Arthur A. Perez, Matthew S. Parkin, Cox & Smith Inc., San Antonio, TX, for Respondent-Appellee.