Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Caldwell

U.S. Court of Appeals, Second Circuit · Decided 1953-02-18

Cited by 138 later decision(s) in our corpus · see the citation network in Lexace

Open in Lexace · Ask the AI about this case

From the opinion

CLARK, Circuit Judge. These cross petitions for review bring before us again a question which is recently recurring. It involves the Commissioner’s order to a taxpayer to change from a cash receipts to an accrual basis for reporting income, the taxpayer’s protest against the resulting increase in his tax for the year of change, and…

Read the full opinion (source) ↗


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.