NORTHERN REFRIGERATOR LINE, INC. v. COMMISSIONER

Docket No. 108749.

1 T.C. 824 (1943)

NORTHERN REFRIGERATOR LINE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 24, 1943.


Attorney(s) appearing for the Case

Clive C. Handy, Esq., for the petitioner.

Clay C. Holmes, Esq., for the respondent.


The Commissioner, under date of August 12, 1941, determined deficiencies in petitioner's income tax for the years 1934 and 1935 in the amounts of $7,985.86 and $8,425.52, respectively, the larger part of these amounts resulting from the Commissioner's disallowance of a portion of the deductions claimed by petitioner on account of depreciation. Petitioner does not question the action of respondent in reducing those deductions, but now contends that a further deduction should...

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