1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 2 T.C.M.
  5. 2 T.C.M. 554 (1943)
 

McCUTCHIN DRILLING COMPANY v. COMMISSIONER

Docket No. 110289.

2 T.C.M. 554 (1943)

McCutchin Drilling Company v. Commissioner.

United States Tax Court.

Entered July 31, 1943.

Attorney(s) appearing for the Case

Harry C. Weeks, Esq., 910 Sinclair Bldg., Fort Worth, Texas, and R. B. Cannon, Esq., 910 Sinclair Bldg., Fort Worth, Texas, for the petitioner. D. D. Smith, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HILL, Judge:

This is a proceeding to redetermine deficiencies in income tax and section 102 surtax for the fiscal year ended September 30, 1940, in the amounts of $1,323.82 and $9,933.06, respectively. Petitioner assigned two errors respecting respondent's determination of the income tax deficiency. It claimed that (1) the allowance for depreciation on drilling rigs was inadequate, and (2) the respondent failed to...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases