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THE LAMSON BLDG. CO. v. COMMISSIONER

Docket No. 111441.

2 T.C.M. 210 (1943)

The Lamson Building Company v. Commissioner.

United States Tax Court.

Entered June 4, 1943.

Attorney(s) appearing for the Case

W. A. Bolt, Esq., 1434 Nicholas Bldg., Toledo, O., and A. J. Boran, Esq., 1434 Nicholas Bldg., Toledo, O., for the petitioner. Lawrence R. Bloomenthal, Esq., for the respondent.

Memorandum Opinion

STERNHAGEN, Judge:

The Commissioner determined deficiencies in petitioner's income tax of $2,953.35 for 1939 and $3,245.45 for 1940. For each year three adjustments were made but the petitioner attacks only the disallowance of a portion of the deduction taken by the petitioner in its return for depreciation. For 1939, the petitioner took a deduction for depreciation of $29,546.96; the Commissioner disallowed $16,109.34 and held that the...

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