INTERNATIONAL TRADING CO. v. C. I. R.

No. 12790.

275 F.2d 578 (1960)

INTERNATIONAL TRADING CO., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

March 7, 1960.


Attorney(s) appearing for the Case

A. L. Skolnik, Milwaukee, Wis., for petitioner.

Charles K. Rice, Asst. Atty. Gen., Melvin L. Lebow, Lee A. Jackson, Harry Baum, Attys., Tax Division, U. S. Dept. of Justice, Washington, D. C., for respondent.

Before DUFFY and SCHNACKENBERG, Circuit Judges, and STECKLER, District Judge.


STECKLER, District Judge.

This is a petition for review of the decision of the Tax Court of the United States determining deficiencies in the petitioner's income tax for its taxable years ending August 31, 1951, and August 31, 1952.

The issue before this court is whether the Tax Court erred in disallowing a portion of the maintenance expenses and depreciation claimed by the corporate taxpayer under § 23(a) (1) (A) and (l) (1)

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