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SALINAS VALLEY ICE COMPANY, LTD. v. COMMISSIONER

Docket Nos. 106734, 106741.

1 T.C.M. 84 (1942)

Salinas Valley Ice Company, Ltd. v. Commissioner. Monterey County Ice & Development Company v. Commissioner.

United States Tax Court.

Entered November 9, 1942.

Attorney(s) appearing for the Case

E. W. Gottenberg, Esq., 515 Bank of America Bldg., San Jose, Calif., and L. T. Diebels, C. P. A., for the petitioners. Arthur L. Murray, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARNOLD, J.:

These consolidated proceedings involve deficiencies in income taxes for the year 1938 in the amount of $2,577.70 in Docket No. 106734 and $962.51 in Docket No. 106741. The petitioners filed their returns for 1938 with the collector of internal revenue for the first district of California. The question involved is whether each of the petitioners is entitled to an allowance for depreciation of certain assets...

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