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ENGINEERS LIMITED PIPELINE CO. v. COMMISSIONER

Docket No. 3537-62.

44 T.C. 226 (1965)

ENGINEERS LIMITED PIPELINE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 28, 1965.

Attorney(s) appearing for the Case

Walter G. Schwartz, for the petitioner.

Leo A. McLaughlin, for the respondent.

TIETJENS, Judge.

The Commissioner determined a deficiency in income tax for the taxable year ended September 30, 1955, in the amount of $59,341.54.

The petitioner alleges that the Commissioner erred in disallowing depreciation claimed as a deduction in the amount of $109,509.95 in the fiscal year in question attributable to "Items of Equipment on Hand" at the end of that year and also erred in disallowing depreciation...

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