EL PATIO CO. v. COMMISSIONER

Docket No. 4940.

6 T.C. 1 (1946)

EL PATIO COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 7, 1946.


Attorney(s) appearing for the Case

Frank C. Callahan, C. P. A., for the petitioner.

Donald P. Chechock, Esq., for the respondent.


OPINION.

DISNEY, Judge:

This case involves income taxes for the years 1940, 1941, and 1942, as to which deficiencies of $131.48, $290.38, and $31.63, respectively, were determined by the Commissioner. One issue has been abandoned by the petitioner, so that only a portion of the above amounts are now involved. After such abandonment, the only question remaining is whether the respondent erred in the computation of depreciation upon a building.

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