1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 22 T.C.M.
  5. 22 T.C.M. 258 (1963)
 

WATERTOWN ABATTOIR CO. v. COMMISSIONER

Docket No. 78598.

22 T.C.M. 258 (1963)

T.C. Memo. 1963-65

Watertown Abattoir Co. v. Commissioner.

United States Tax Court.

Filed March 5, 1963.

Attorney(s) appearing for the Case

Alan L. Austin, Esq., Way-Penney Bldg., Watertown, S. D., and Irving A. Hinderaker, Esq., for the petitioner. Merrill R. Talpers, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TRAIN, Judge:

Respondent determined deficiencies in petitioner's income tax for the years and in the amounts as follows:

  Year Ending           Deficiency

  11-30-53............  $5,095.25
  11-30-54............   4,429.79
  11-30-55............  16,374.76

The issues for decision are as follows:

(1) Whether petitioner deducted excessive depreciation on its plant and equipment for...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases