Collingwood v. Commissioner
United States Tax Court
Petitioner, who owned farms for the production of income which had been under cultivation for many years, sought to check and reduce water erosion and loss of top soil by terracing his farms in accordance with approved specifications. Terraces were made by pushing the earth into ridges following the contours of the land. Nothing new was added to the farms.
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Petitioner, who owned farms for the production of income which had been under cultivation for many years, sought to check and reduce water erosion and loss of top soil by terracing his farms in accordance with approved specifications. Terraces were made by pushing the earth into ridges following the contours of the land. Nothing new was added to the farms. The purpose was not to change the use of the land, or to prepare it for use, or for new and additional uses, but was to maintain the productivity of the farms in normal and customary operation. Held, the expenditures for farm terracing were…
1Opinion of the Court
J. H. Collingwood, Petitioner, v. Commissioner of Internal Revenue, Respondent. J. H. Collingwood and Margaret E. Collingwood, Petitioners, v. Commissioner of Internal Revenue, Respondent
Collingwood v. Commissioner
Docket Nos. 32482, 32483
United States Tax Court
20 T.C. 937; 1953 U.S. Tax Ct. LEXIS 74;
September 4, 1953, Promulgated
Decisions will be entered for petitioners.
Petitioner, who owned farms for the production of income which had been under cultivation for many years, sought to check and reduce water erosion and loss of top soil by terracing his farms in accordance with approved…
2Cases cited1 opinion
- Collingwood v. CommissionerUnited States Tax Court · 1953