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CONTRA COSTA TRUCKING CO. v. COMMISSIONER

Docket No. 1164-62.

22 T.C.M. 1018 (1963)

T.C. Memo. 1963-204

Contra Costa Trucking Company (a dissolved corporation) Thomas H. Gentry, E. W. McGah and H. W. Gentry, Trustees v. Commissioner.

United States Tax Court.

Filed July 31, 1963.

Attorney(s) appearing for the Case

Alvin D. McNeil, for the petitioners. Donald G. Daiker, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's income tax for the taxable period March 1 through November 30, 1958, in the amount of $18,738.43. The issue for decision is whether petitioner is entitled to a deduction for depreciation for the taxable period March 1, 1958, through November 30, 1958, on assets which it sold just prior to its dissolution on November 30, 1958.

Findings of Fact...

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