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MACABE COMPANY, INC. v. COMMISSIONER

Docket Nos. 4781-62, 4785-62.

42 T.C. 1105 (1964)

MACABE COMPANY, INC., ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 29, 1964.

Attorney(s) appearing for the Case

Nathan L. Cohen, for the petitioners.

John D. Picco, for the respondent.

OPINION

FAY, Judge:

The respondent determined a deficiency of $45,935.83 in the income tax of petitioner Macabe Co., Inc. (hereinafter sometimes referred to as the petitioner), for its fiscal year ended July 31, 1958.2 The deficiency results from the disallowance of a depreciation deduction on an office building owned by petitioner in the year it sold the building. Respondent...

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