# Dayton Hudson Corp. v. Commissioner

> United States Tax Court · November 18, 1993 · 101 T.C. 462

URL: https://www.frixlaw.com/law-library/cases/4472283

## Case

- **Full name:** Dayton Hudson Corporation and Subsidiaries v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** November 18, 1993
- **Citations:** 101 T.C. 462; 101 T.C. No. 30; 1993 U.S. Tax Ct. LEXIS 71
- **Precedential status:** Published
- **Opinion:** Concurrence by Jacobs
- **Judges:** Halpern,Hamblen,Shields,Cohen,Swift,Parr,Wells,Ruwe,Whalen,Laro,Chiechi,Colvin,Gerber,Wright,Beghe
- **Cited by:** 11 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4472283

## Opinion text

Jacobs, J., concurring: Because the question involved herein (whether the taxpayer properly computed its ending inventory) is a question of fact, the granting of the Commissioner’s motion for summary judgment is inappropriate. As a practical matter, however, I have difficulty in believing the taxpayer can prove that the shrinkage for any given year can be estimated with sufficient accuracy so as to “clearly reflect” the taxpayer’s ending inventory, and hence its income, as is necessary to comport with the requirements of section 471. But, the taxpayer should have an opportunity to present facts proving otherwise.
Because my ultimate conclusion is the same as that of the majority, I concur in the result even though I do not join in the majority’s opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4472283. Public record. Not legal advice.