110 T.C. No. 7
UNITED STATES TAX COURT
BILL L. AND PATRICIA M. SPENCER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
JOSEPH T. AND SHERYL S. SCHROEDER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 16338-95, 22465-95. Filed February 9, 1998.
Held, inter alia, upon redetermination of the
original amortizable bases of property owned by P's S
corporations, amortization must be calculated using the
bases of the property as reduced by previously allowed
amortization deductions.
Oliver C. Murray, Jr., and Stephen S. Ritchey, for
petitioners.
Bonnie L. Cameron, for respondent.
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