# Ah Pah Redwood Co. v. Commissioner

> United States Tax Court · September 28, 1956 · 26 T.C. 1197

URL: https://www.frixlaw.com/law-library/cases/4477372

## Case

- **Full name:** Ah Pah Redwood Co. v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** September 28, 1956
- **Citations:** 26 T.C. 1197; 1956 U.S. Tax Ct. LEXIS 71
- **Precedential status:** Published
- **Opinion:** Dissent by Murdock
- **Judges:** Jvdge, Fossan, Murdock
- **Cited by:** 8 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4477372

## Opinion text

Murdock, /., dissenting: The legislative history of section 117 (k) indicates clearly that Congress was trying to give capital gains treatment to timber owners when they disposed of their timber. See Helga Carlen, 20 T. C. 573 . This taxpayer seems to come precisely within the terms of section 117 (k) (2) and, therefore, is entitled to its benefits.
I also have doubt on the depletion issue. The facts in regard to the true content were reasonably ascertainable during the taxable year, and under such circumstances a reasonable allowance for depletion could be based on such ascertainable facts.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4477372. Public record. Not legal advice.