COLLINS v. COMMISSIONER

Docket No. 33519.

18 T.C. 99 (1952)

WILLIAM R. COLLINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 21, 1952.


Attorney(s) appearing for the Case

David E. W. Chatfield, Esq., and William R. Collins, Esq., for the petitioner.

M. J. Clare, Esq., for the respondent.


This proceeding involves deficiencies in income taxes for the years 1945 and 1946 in the amounts of $450.41 and $5,388.96, respectively. The issues are: (1) Whether petitioner is entitled to additional depreciation of $64.39 in 1945 and 1946 on his No. 8 Beacon Street property; (2) whether the respondent erred in his adjustment of basis for depreciation in computing capital gain or loss on the sale of parcels of property in 1945 and 1946; and (3) whether petitioner is entitled...

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