1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 8 T.C.M.
  5. 8 T.C.M. 725 (1949)
 

HALL v. COMMISSIONER

Docket No. 8596.

8 T.C.M. 725 (1949)

Allan C. and Ida Davis Hall v. Commissioner.

United States Tax Court.

Entered August 17, 1949.

Attorney(s) appearing for the Case

Roger K. Powell, Esq., 17 S. High St., Columbus, Ohio, and Joseph S. Gill, Esq., for the petitioners. W. W. Kerr, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in income tax in the amount of $4,992 for the year 1941. The only question to be determined is whether the petitioners are entitled to a deduction in 1941 for depletion on the discovery basis of certain sandstone deposits from which "grindstone" was removed.

Findings of Fact

The petitioners are husband and wife and reside...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases