Bennati v. Commissioner
United States Tax Court
Held, that the petitioners are not entitled to deductions for depreciation with respect to certain dance studio franchises, since they failed to show either the bases or the useful lives of such franchises.
1Opinion of the Court
Alvin A. Bennati and Marjorie Bennati v. Commissioner.
Bennati v. Commissioner
Docket No. 2090-64.
United States Tax Court
T.C. Memo 1966-140; 1966 Tax Ct. Memo LEXIS 143; 25 T.C.M. (CCH) 727; T.C.M. (RIA) 66140;
June 22, 1966
Held, that the petitioners are not entitled to deductions for depreciation with respect to certain dance studio franchises, since they failed to show either the bases or the useful lives of such franchises.
Arnold D. Levine, for the petitioners. Edwin A. Easton, for the respondent.
ATKINS
Memorandum Findings of Fact and Opinion
ATKINS, Judge: The respondent determined…
2Cases cited18 opinions
- United States v. LudeySupreme Court of the United States · 1927
- Burnet v. HoustonSupreme Court of the United States · 1931
- Halle v. CommissionerUnited States Tax Court · 1946
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Fribourg Navigation Co. v. CommissionerSupreme Court of the United States · 1966
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