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HOLDER DRIV-UR-SELF, INC. v. COMMISSIONER

Docket No. 91372.

43 T.C. 202 (1964)

HOLDER DRIV-UR-SELF, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 20, 1964.

Attorney(s) appearing for the Case

Sydney R. Rubin, for the petitioner.

William F. Chapman and Stephen M. Miller, for the respondent.

FISHER, Judge:

Respondent determined deficiencies in income tax of petitioner for the year ended September 30, 1956, in the amount of $15,063.46, and for the year ended September 30, 1957, in the amount of $22,521.53.

The issues presented for our consideration are: (1) Whether petitioner is entitled to depreciate its vehicles used in its car-rental business, having a useful life of 2 years, by use of the 150...

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