1. Home
  2. Browse Decisions
  3. T.C.
  4. 68 T.C.
  5. 68 T.C. 269 (1977)
 

L.A. CENTRAL ANIMAL HOSP. v. COMMISSIONER

Docket No. 882-74.

68 T.C. 269 (1977)

LOS ANGELES CENTRAL ANIMAL HOSPITAL, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 25, 1977.

Attorney(s) appearing for the Case

Justin L. Goldner and Charles B. Baumer, for the petitioner.

Alan R. Herson, for the respondent.

QUEALY, Judge:

Respondent determined deficiencies in petitioner's Federal income tax in the amounts of $4,636.56 and $4,812.52 for the taxable years ending on May 31, 1971, and May 31, 1972.

The only issue for decision is whether petitioner is entitled to a deduction for the amortization of the cost of medical record cards acquired in the purchase of an animal hospital.

FINDINGS OF FACT

Some...

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