Chin v. United States

Diebold, Inc. appeals the judgment of the United States Claims Court, 16 Cl. Ct. 193, 63 A.F.T.R.2d (P-H) 599 (1989), that, because Diebold changed its method of accounting without the Commissioners prior consent as required by section 446(e) of the Internal Revenue Code of 1954, 26 U.S.C. § 446(e) (1982), it was not entitled to a refund of income taxes. We affirm.