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THRIFTICHECK SERVICE CORPORATION v. C. I. R.

No. 192, Docket 26540.

287 F.2d 1 (1961)

THRIFTICHECK SERVICE CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided February 16, 1961.

Attorney(s) appearing for the Case

Robert W. Brady, Newark, N. J. (John T. Powell and Hale & Dorr, Boston, Mass., on the brief), for petitioner.

Carolyn R. Just, Department of Justice, Washington, D. C., (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Carolyn R. Just and Robert N. Anderson, Washington, D. C., on the brief), for respondent.

Before MAGRUDER, WATERMAN and FRIENDLY, Circuit Judges.

FRIENDLY, Circuit Judge.

This petition for review challenges a determination of the Tax Court, 33 T.C. 1038, sustaining the Commissioner's disallowance of a deduction for depreciation of an amount allegedly paid by taxpayer for customer contracts formerly held by its predecessor, Bankers Development Corporation. The facts are fully set forth in Judge Atkins' opinion and we shall here state only...

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