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
CourtCourt of Appeals for the Fifth Circuit
DecidedJuly 7, 1950
Docket13043
StatusPublished
Cited by28 cases

This text of 183 F.2d 180 (Hudson Engineering Corporation v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Hudson) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
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).

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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Bluebook (online)
183 F.2d 180, 39 A.F.T.R. (P-H) 646, 1950 U.S. App. LEXIS 3967, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hudson-engineering-corporation-v-commissioner-of-internal-revenue-ca5-1950.