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BRUNSON INSTRUMENT CO. v. COMMISSIONER

Docket No. 62663.

16 T.C.M. 632 (1957)

T.C. Memo. 1957-154

Brunson Instrument Company v. Commissioner.

United States Tax Court.

Filed July 31, 1957.

Attorney(s) appearing for the Case

John A. Ross, Esq., for the petitioner. Claude R. Sanders, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax for the taxable years 1951, 1952, and 1953 in the amounts of $2,105.87, $13,876.87, and $10,816.04, respectively. The questions for decision are as follows: (1) What is petitioner's basis for six patents, if any? (2) What are the amounts of allowances for depreciation of the patents for each year? Respondent determined that petitioner's basis was zero in 1951, and no deductions...

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