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ANDREW NEWMAN, INC. v. COMMISSIONER

Docket No. 59812.

16 T.C.M. 1018 (1957)

T.C. Memo. 1957-224

Andrew Newman, Inc. v. Commissioner.

United States Tax Court.

Filed December 9, 1957.

Attorney(s) appearing for the Case

Philip A. Brenner, Esq., for the petitioner. Emil Sebetic, Esq., and John A. Dunkel, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined the following deficiencies in income tax:

Year Ended Sept. 30          Deficiency

  1950 ...................    $3,813.25
  1951 ...................     3,099.12
  1952 ...................     3,206.26

The questions for decision are whether the petitioner may properly depreciate the cost of a covenant not to compete over the term of the covenant...

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