Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $226.29 in income tax for the fiscal year ended October 31, 1942. The petitioner has assigned as error the action of the Commissioner in failing to allow a deduction of basis less salvage for loss on account of the demolition of some buildings, in failing to allow depreciation on buildings at the rate of 4 per cent instead of 3 per cent, and in failing to allow a deduction for the...
Let's get started
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.