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LEWIS ENGINEERING, INC. v. COMMISSIONER

Docket No. 89639.

39 T.C. 482 (1962)

JAMES A. LEWIS ENGINEERING, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 30, 1962.

Attorney(s) appearing for the Case

William E. Collins, Esq., for the petitioner.

Harold D. Rogers, Esq., for the respondent.

The respondent determined a deficiency in the income tax of petitioner for the year 1957 in the amount of $30,111.85. The adjustments to income are as follows:

Taxable income shown on return --------------------------------   $62,290.82
Additional income and unallowable deduction:
 (a) Value of property received ------------------   $50,500.00
 (b) Depreciation disallowed ---------------------     7,407.41
                                                 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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