HUDSON ENGINEERING CORPORATION
v.
COMMISSIONER OF INTERNAL REVENUE; COMMISSIONER OF INTERNAL REVENUE V. HUDSON ET AL.
HUDSON ENGINEERING CORPORATION
COMMISSIONER OF INTERNAL REVENUE; COMMISSIONER OF INTERNAL REVENUE V. HUDSON ET AL.
183 F.2d 180
Court of Appeals for the Fifth Circuit (1950)
Caution
Cited by 10 cases
Opinion of the Court
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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The Denver & RIO Grande W. R.R. Co. v. The United States, 318 F.2d 922 (Ct. Cl. 1963)
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Barham v. United States, 256 F.2d 456 (4th Cir. 1958)
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