District Court, S.D. Texas October 9, 1973, Civ. A. No. 69-H-1241 (Rost v. United States)

Memorandum, and Order:

SINGLETON, District Judge.

The Government has brought a Motion for Partial Summary Judgment. The sole issue for purposes of the motion is whether amounts paid for insurance expirations or customer lists can be depreciated or amortized. The Government has relied on Commissioner of Internal Revenue v. Killian, 314 F.2d 852 (5th Cir. 1963) and Salome v. United States, 395 F.