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WEST COAST HOLLYWOOD THEATRES v. COMMISSIONER

Docket No. 107905.

1 T.C.M. 512 (1943)

West Coast Hollywood Theatres v. Commissioner.

United States Tax Court.

Entered January 30, 1943.

Attorney(s) appearing for the Case

William W. Owens, Esq., 100 Broadway, New York City, for the petitioner. B. M. Coon, Esq., and Frank T. Horner, Esq., for respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax for the years 1938 and 1939 in the respective amounts of $2,296.88 and $1,295.94. The deficiencies resulted solely from the disallowance of alleged excessive depreciation deductions on six theatre buildings, theatre equipment, and for the year 1938 office equipment. At the hearing petitioner's counsel waived the assignment of error with respect to the disallowance of depreciation...

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