ADAMS v. COMMISSIONER

Docket No. 1804-63.

23 T.C.M. 1743 (1964)

T.C. Memo. 1964-286

Palmaneda Adams (formerly Palmaneda Dean) v. Commissioner.

United States Tax Court.

Filed October 30, 1964.


Attorney(s) appearing for the Case

John W. Ritter, for the petitioner. John P. Graham, for the respondent.


Memorandum Opinion

DAWSON, Judge:

Respondent determined a deficiency in petitioner's income tax for the year 1959 in the amount of $4,291.16. The sole issue for decision is whether respondent correctly disallowed to petitioner a deduction for depreciation on shopping center buildings owned by her in the year such buildings were sold.

The facts, completely stipulated by the parties, are not in dispute, and as stipulated are adopted as our findings...

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