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CHIQUITA MINING COMPANY, LIMITED v. COMMISSIONER

Docket No. 108263.

1 T.C.M. 387 (1943)

Chiquita Mining Company, Limited v. Commissioner.

United States Tax Court.

Entered January 5, 1943.

Attorney(s) appearing for the Case

N. J. Sandrach, C. P. A., for the petitioner. E. A. Tonjes, Esq., for the respondent.

Memorandum Opinion

ARUNDELL, Judge:

Deficiencies in income taxes have been determined for the years 1936 and 1938 in the respective amounts of $3,785.84, $5,299.15 and for the year 1938 there was also determined a deficiency in excess profits taxes in the sum of $3,266.97. Two issues are raised by the pleadings: (1) the proper allowance for depletion and (2) the allowable depreciation. No evidence was offered on the first issue and respondent's determination...

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