Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The respondent determined deficiencies in income tax for the fiscal years ended on June 30, in 1952 and 1953 in the respective amounts of $1,581.19 and $2,325.58. The petitioner alleges as errors the disallowance of deductions claimed as depreciation on patents in such years and in the following fiscal year. The year ended in 1954 is involved by reason of a net operating loss which pursuant to section...
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.