TURNER ADVERTISING OF KENTUCKY, INC. v. COMMISSIONER

Docket No. 6032-64.

25 T.C.M. 532 (1966)

T.C. Memo. 1966-101

Turner Advertising of Kentucky, Inc. v. Commissioner.

United States Tax Court.

Filed May 17, 1966.


Attorney(s) appearing for the Case

William R. Seaman, Central Trust Tower, Cincinnati, Ohio, and Ronald E. Heinlen, for the petitioner. W. Dean Short, for the respondent.


Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined a deficiency in petitioner's income tax for the taxable year ending September 30, 1961 in the amount of $6,744.80. The issues are (1) whether respondent correctly determined the basis of certain advertising panels owned by petitioner for the purpose of computing allowable depreciation under section 167 of the Internal Revenue Code of 1954,1 and (2...

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