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HAASS v. COMMISSIONER

Docket No. 3146-68.

55 T.C. 43 (1970)

ERWIN H. HAASS AND VIRGINIA A. HAASS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 14, 1970.

Attorney(s) appearing for the Case

Paul R. Trigg, Jr., and James W. Collier, for the petitioners.

Ralph F. Keister, for the respondent.

SCOTT, Judge:

Respondent determined a deficiency of $80,661.15 in petitioners' income tax for the calendar year 1964.

The only issue for decision is whether petitioners are entitled to deductions for intangible drilling costs on five gas wells located in Erie County, Pa.

FINDINGS OF FACT

Certain facts have been stipulated and are found accordingly.

Petitioners are husband and wife whose legal residence at the time of the filing...

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