Home/Fifth Circuit/Hudson Engineering Corporation v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Hudson

Hudson Engineering Corporation v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Hudson

183 F.2d 180, 39 A.F.T.R. (P-H) 646, 1950 U.S. App. LEXIS 3967
Court of Appeals for the Fifth Circuit·Decided July 7, 1950·No. 13043·Published·Cited by 28 cases

Opinion

PER CURIAM.

Upon consideration of the record, the briefs and the oral argument, it appears that the Tax Court by its findings of fact and opinion correctly adjudged Hudson Engineering Corporation was required to accrue additional income in the taxable year, and that Edward J. Hudson possessed an economic interest in the specified minerals in place which entitled him to a deduction for depletion. 11 T.C. 1042.

The determinations of the Tax Court are

Affirmed.

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Hudson Engineering Corporation v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Hudson, 183 F.2d 180, 39 A.F.T.R. (P-H) 646, 1950 U.S. App. LEXIS 3967 (5th Cir. 1950).

183 F.2d 180 (Hudson Engineering Corporation v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Hudson) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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