CHERRYDALE CEMENT BLOCK CO., INC. v. COMMISSIONER

Docket No. 83285.

21 T.C.M. 1408 (1962)

T.C. Memo. 1962-262

Cherrydale Cement Block Co., Inc. v. Commissioner.

United States Tax Court.

Filed November 7, 1962.


Attorney(s) appearing for the Case

Dewey R. Roark, Jr., Esq., Munsey Bldg. Washington, D. C. for the petitioner. W. Ralph Musgrove, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HOYT, Judge:

The respondent determined deficiencies in the petitioner's income taxes in the amounts of $4,440.73 and $575.70 for the calendar years ended December 31, 1955 and 1956, respectively.

At time of trial the petitioner waived its assignment of error involving certain claimed depreciation for each of the years. The sole issue remaining is whether respondent erred in disallowing a deduction of $15,931...

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