BROWNING-FERRIS INDUSTRIES, INC. v. COMMISSIONER

Docket No. 10719-84.

53 T.C.M. 397 (1987)

T.C. Memo. 1987-147

Browning-Ferris Industries, Inc., and Subsidiaries v. Commissioner.

United States Tax Court.

Filed March 19, 1987.


Attorney(s) appearing for the Case

Charles Hall, 1301 McKinney St., Houston, Tex. and William S. Lee, for the petitioners. Marion Friedman and David H. Peck, for the respondent.


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency of $376,776 in petitioners' Federal income tax for the tax year ending September 30, 1977. After concessions, the issues remaining for decision are: (1) whether petitioners are entitled to depreciation deductions in the operation of two landfills; and (2) if so, whether petitioners have provided sufficient evidence...

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