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CATHEDRAL FILMS, INC. v. COMMISSIONER

Docket No. 1201.

5 T.C.M. 112 (1946)

Cathedral Films, Inc. v. Commissioner.

United States Tax Court.

Entered February 28, 1946.

Attorney(s) appearing for the Case

Albert Mohn, Esq., for the petitioner. B. H. Neblett, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARNOLD, Judge:

This case involves deficiencies in income and declared value excess profits taxes for 1940 in the respective amounts of $1,583.64 and $1,060.39. The issues are whether petitioner is entitled (1) to a depreciation deduction of $11,890.50 based upon a total production cost of $39,635.01 for four pictures and a depreciation rate of 30 percent, (2) to an alleged...

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