WORK CLOTHING CORPORATION v. COMMISSIONER

Docket No. 13062.

8 T.C.M. 506 (1949)

Work Clothing Corporation v. Commissioner.

United States Tax Court.

Entered May 19, 1949.


Attorney(s) appearing for the Case

W. E. Norvell, Jr., Esq., 706 Commerce-Union Bank Bldg., Nashville, Tenn., for the petitioner. Edward L. Potter, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $226.29 in income tax for the fiscal year ended October 31, 1942. The petitioner has assigned as error the action of the Commissioner in failing to allow a deduction of basis less salvage for loss on account of the demolition of some buildings, in failing to allow depreciation on buildings at the rate of 4 per cent instead of 3 per cent, and in failing to allow a deduction for the...

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