Catron v. Commissioner
United States Tax Court
Petitioners Robert E. Catron and Eugene D. Catron are brothers who were engaged as partners in an apple-farming operation in Nebraska during 1962. That year they purchased and erected a prefabricated, steel, frameless Quonset-type structure to be used in connection with their apple business. Two-thirds of the Quonset facility which was 120 feet long and 40 feet wide, provided space for petitioners' selection, grading, and boxing operations.
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Petitioners Robert E. Catron and Eugene D. Catron are brothers who were engaged as partners in an apple-farming operation in Nebraska during 1962. That year they purchased and erected a prefabricated, steel, frameless Quonset-type structure to be used in connection with their apple business. Two-thirds of the Quonset facility which was 120 feet long and 40 feet wide, provided space for petitioners' selection, grading, and boxing operations. The other one-third of the facility was sealed off by a floor-to-ceiling wall in which there was a large refrigerator-type door opening into the working…
1Opinion of the Court
Robert E. Catron and Maxine Catron, Petitioner v. Commissioner of Internal Revenue, Respondent; Eugene D. Catron, Petitioner v. Commissioner of Internal Revenue, Respondent
Catron v. Commissioner
Docket Nos. 2115-66, 3862-66
United States Tax Court
50 T.C. 306; 1968 U.S. Tax Ct. LEXIS 125;
May 16, 1968, Filed
Decisions will be entered under Rule 50.
Petitioners Robert E. Catron and Eugene D. Catron are brothers who were engaged as partners in an apple-farming operation in Nebraska during 1962. That year they purchased and erected a prefabricated, steel, frameless Quonset-type structure to be used in…
2Cases cited5 opinions
- Catron v. CommissionerUnited States Tax Court · 1968
- Evans v. CommissionerUnited States Tax Court · 1967
- Madison Newspapers, Inc. v. CommissionerUnited States Tax Court · 1967
- Schuyler Grain Co. v. CommissionerUnited States Tax Court · 1968
- J. E. Barron Plastics, Inc. v. CommissionerUnited States Tax Court · 1967