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VICTORIA AMUSEMENT ENTERPRISES, INC. v. COMMISSIONER

Docket No. 108923.

1 T.C.M. 1013 (1943)

Victoria Amusement Enterprises, Inc. v. Commissioner.

United States Tax Court.

Entered May 3, 1943.

Attorney(s) appearing for the Case

Theodore B. Benson, Esq., 201 Normandy Bldg., Washington, D. C., for the petitioner. Paul E. Waring, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in income and excess-profits taxes for the year 1936 in the respective amounts of $3,444.87 and $288.61, and for the year 1937 in the respective amounts of $4,120.75 and $863.66. The first issue is whether or not respondent erred in refusing to allow petitioner to use as a basis for depreciation of certain property acquired by it as hereinafter set out the basis which such property had in...

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