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WARNER MOUNTAINS LUMBER COMPANY v. COMMISSIONER

Docket No. 10154.

9 T.C. 1171 (1947)

WARNER MOUNTAINS LUMBER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 23, 1947.

Attorney(s) appearing for the Case

L. Stanley Mauger, Esq., for the petitioner.

William H. Best, Jr., Esq., for the respondent.

The Commissioner determined deficiencies in income tax as follows:

1940 -----------------------------------------------   $1,758.16
1941 -----------------------------------------------   10,486.73
1942 -----------------------------------------------   18,584.65
1943 -----------------------------------------------   20,232.11

The principal issue for decision is whether the Commissioner erred in failing to allow the capitalization of certain items...

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