CARL VICKERS, INC. v. COMMISSIONER

Docket No. 66736.

19 T.C.M. 226 (1960)

T.C. Memo. 1960-47

Carl Vickers, Inc. v. Commissioner.

United States Tax Court.

Filed March 23, 1960.


Attorney(s) appearing for the Case

Robert B. Wallace, Esq., for the petitioner. Harold A. Chamberlain, Esq., and Robert L. Liken, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies in petitioner's income tax for fiscal years ended November 30, 1953, 1954 and 1955, in the respective amounts of $9,993.59, $9,183.16 and $3,071.57. Petitioner claims overpayments for fiscal 1954 and 1955 in the respective amounts of $12,097.93 and $6,318.92. The issue still in controversy is whether the depreciation deduction claimed by petitioner for its drilling Rig...

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