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CARTER LUMBER CO. v. COMMISSIONER

Docket No. 109457.

2 T.C.M. 1002 (1943)

A. L. Carter Lumber Company v. Commissioner.

United States Tax Court.

Entered November 12, 1943.

Attorney(s) appearing for the Case

G. Kibby Munson, Esq., and Palmer Hutcheson, Esq., 537 Woodward Bldg., Washington, D. C., for the petitioner. Samuel G. Winstead, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

Respondent determined deficiencies of $4,007 for 1938 and $1,992.90 for 1939. The deficiencies, to the extent questioned by petitioner, arise from respondent's action (a) in adjusting the basis for gain or loss on the sale of certain improved property by petitioner by the amount of depreciation thereon in prior years not claimed by petitioner in those years, (b) his disallowance of certain deductions...

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