Hudson Engineering Corporation v. Commissioner of Internal Revenue
HUDSON ENGINEERING CORPORATION v. COMMISSIONER OF INTERNAL REVENUE; COMMISSIONER OF INTERNAL REVENUE v. HUDSON Et Al.
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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