Opinion · Court of Appeals for the Fifth Circuit
Hudson Engineering Corporation v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Hudson
183 F.2d 180
- Type
- Opinion
- Court
- Court of Appeals for the Fifth Circuit
- Jurisdiction
- Federal
- Date
- 1950-07-07
- Topic
- general
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.
Citator
UpLaw has not yet analyzed Hudson Engineering Corporation v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Hudson. The absence of a flag is not a finding that it is good law.
- Cited by
- 28 opinions
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.