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BURKE v. COMMISSIONER

Docket No. 29685.

18 T.C. 77 (1952)

HAROLD J. BURKE AND DOROTHY M. BURKE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 10, 1952.

Attorney(s) appearing for the Case

Martin F. McCarthy, Esq., and Stephen A. Hart, Jr., Esq., for the petitioners.

Thomas A. Steele, Jr., Esq., for the respondent.

The respondent determined a deficiency in income tax for the year 1946 in the amount of $628.75. The sole issue is whether petitioners are entitled to depreciate $15,000, or any portion thereof, which represented the purchase price paid for the intangible assets of a dry cleaning business.

FINDINGS OF FACT.

Harold J. Burke (hereinafter referred to as petitioner) and Dorothy M. Burke are husband and wife residing in...

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