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TRIPPLEHORN v. COMMISSIONER

Docket Nos. 110407, 110408.

2 T.C.M. 8 (1943)

D. R. Tripplehorn v. Commissioner. Eva Tripplehorn v. Commissioner.

United States Tax Court.

Entered May 4, 1943.

Attorney(s) appearing for the Case

George S. Atkinson, Esq., and W. E. Swenson, C. P. A., 609 Oliver-Eakle Bldg., Amarillo, Tex., for the petitioners. Frank B. Appleman, Esq., for the respondent.

Memorandum Opinion

HILL, Judge:

This is a consolidated proceeding to redetermine deficiences in income tax of each of the named petitioners in the amount of $684.38 for the calendar year 1939. Only one issue is presented, namely, whether petitioners can deduct from their 1939 income "intangible drilling and development costs" incurred in the drilling of two producing oil wells on leased property. Petitioners filed...

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