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TOM L. BURNETT CATTLE COMPANY v. COMMISSIONER

Docket No. 75005.

19 T.C.M. 94 (1960)

T.C. Memo. 1960-15

Tom L. Burnett Cattle Company (A Dissolved Corporation) v. Commissioner.

United States Tax Court.

Filed February 12, 1960.

Attorney(s) appearing for the Case

Harry C. Weeks, Esq., Fort Worth National Bank Building, Fort Worth, Tex., for the petitioner. David E. Mills, Esq., for the respondent.

Memorandum Opinion

BLACK, Judge:

The respondent has determined a deficiency in petitioner's income tax for the period April 1, 1956, to January 31, 1957, in the amount of $6,936.28. All the issues presented by the pleadings, except one, have been settled by the stipulation which has been filed. The sole issue now presented is whether petitioner may deduct as losses in the period of its liquidation unamortized portions of expenditures representing the cost...

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