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BROWN v. COMMISSIONER

Docket Nos. 23799, 23800.

9 T.C.M. 1054 (1950)

Fisher Brown v. Commissioner. Winnie F. Brown v. Commissioner.

United States Tax Court.

Entered November 20, 1950.

Attorney(s) appearing for the Case

S. L. Mayo, Esq., 625 Republic Bank Bldg., Dallas, Tex., for the petitioners. John P. Higgins, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEMIRE, Judge:

These proceedings, consolidated for hearing and opinion, involve deficiencies in income tax for each of the petitioners for the years 1945 and 1947 in the amounts of $255.93 and $867.14, respectively. The deficiencies arise from respondent's determination that the cost of certain leasehold capital improvements should be depreciated over a greater period than that used by the petitioners; that an obligation...

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