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
(Federal Reporter, Second Series)
Hudson Engineering Corporation v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Hudson
Opinion
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.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.