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DUFFY v. COMMISSIONER

Docket No. 35865.

13 T.C.M. 134 (1954)

Clarence Duffy and Anna Duffy v. Commissioner.

United States Tax Court.

Entered February 12, 1954.

Attorney(s) appearing for the Case

Linwood Connellee, Esq., 615 West Main Street, Ottawa, Ill., for the petitioners. Richard D. Hobbett, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies in income taxes against petitioners for each of the years 1944, 1945, and 1946, as follows:

  Year                   Deficiency

  1944 ...............    $1,641.53
  1945 ...............     1,680.19
  1946 ...............     1,424.24

The issues to be decided are:

1. The proper amount of depletion allowable by section 23 (m) and...

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