United States Court of Claims July 17, 1968, 176-66 (American Potash & Chemical Corporation v. The United States)

LARAMORE, Judge.

This is a corporate income tax refund case. The Commissioner of Internal Revenue reduced the amount of a depreciation deduction taken by plaintiff, American Potash & Chemical Corporation (hereinafter referred to as Potash) in each of the four fiscal years which followed July 1, 1956.