YORK MOTOR EXPRESS COMPANY v. COMMISSIONER

Docket No. 110963.

1 T.C.M. 638 (1943)

York Motor Express Company v. Commissioner.

United States Tax Court.

Entered February 19, 1943.


Attorney(s) appearing for the Case

Robert C. Fluhrer, Esq., 35 N. George St., York, Pa., for the petitioner. Myron S. Winer, Esq., for the respondent.


Memorandum Opinion

HILL, Judge:

The Commissioner determined deficiencies in income tax of $3,170.94 and $2,191.62 for the taxable years 1938 and 1939, respectively. The sole issue is whether or not respondent allowed the proper amount of depreciation in those years. All of the facts have been stipulated and as stipulated are adopted as our findings of fact. Only those necessary to an understanding of the issue will be set forth herein.

[The Facts...

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