Coffin v. Commissioner
United States Tax Court
Petitioners are entitled to deduct amounts expended for construction of an earthen dam and filling in eroded gullies on their farm under the provisions and limitations of section 175, I.R.C. 1954.
1Opinion of the Court
Winfield A. and Virginia Coffin, Petitioners, v. Commissioner of Internal Revenue, Respondent
Coffin v. Commissioner
Docket No. 2279-62
United States Tax Court
41 T.C. 83; 1963 U.S. Tax Ct. LEXIS 34;
October 21, 1963, Filed
Decision will be entered under Rule 50.
Petitioners are entitled to deduct amounts expended for construction of an earthen dam and filling in eroded gullies on their farm under the provisions and limitations of section 175, I.R.C. 1954.
Harold C. Brown, for the petitioners.
Daniel Lee Stewart, for the respondent.
Arundell, Judge.
ARUNDELL
Respondent determined a deficiency in…
2Cases cited1 opinion
- Coffin v. CommissionerUnited States Tax Court · 1963