Thompson v. Commissioner
United States Tax Court
Depreciation or "amortization" deductions may not be taken by partnership with respect to alleged basis of certain war contracts performed by it.
1Opinion of the Court
Murray Thompson, Petitioner, v. Commissioner of Internal Revenue, Respondent. Kibbey W. Couse, Petitioner, v. Commissioner of Internal Revenue, Respondent
Thompson v. Commissioner
Docket Nos. 25005, 25006
United States Tax Court
18 T.C. 361; 1952 U.S. Tax Ct. LEXIS 191;
May 21, 1952, Promulgated
Decisions will be entered under Rule 50.
Depreciation or "amortization" deductions may not be taken by partnership with respect to alleged basis of certain war contracts performed by it.
Benjamin Alpert, Esq., for the petitioners.
Francis X. Gallagher, Esq., for the respondent.
Raum, Judge.
RAUM
The respondent…
2Cases cited4 opinions
- United States Industrial Alcohol Co. v. HelveringCourt of Appeals for the Second Circuit · 1943
- Francis v. United StatesSupreme Court of the United States · 1878
- Francis ex rel. Myrick v. United StatesSupreme Court of the United States · 1875
- Thompson v. CommissionerUnited States Tax Court · 1952