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TOWER BUILDING CORPORATION v. COMMISSIONER

Docket No. 6397.

6 T.C. 125 (1946)

TOWER BUILDING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 25, 1946.

Attorney(s) appearing for the Case

Edward G. Ince, Esq., and Walter A. Wade, Esq., for the petitioner.

Charles Munz, Esq., for the respondent.

This proceeding involves the determination by the respondent against petitioner of deficiencies in income tax for the calendar years 1940 and 1941 of $3,263.91 and $5,034.72, respectively, and also deficiencies in declared value excess profits tax for the same years in the amounts of $3,068.01 and $2,397.29, respectively.

The deficiencies are due primarily to the respondent's disallowance as deductions from gross income of depreciation for the taxable

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