WIENER v. WEISS

Nos. 4930, 4931.

27 F.2d 200 (1928)

WIENER v. WEISS, Collector of Internal Revenue, et al.

Circuit Court of Appeals, Sixth Circuit.

July 11, 1928.


Attorney(s) appearing for the Case

Edwin W. Brouse, of Akron, Ohio, and James S. Y. Ivins, of Washington, D. C. (Commins, Brouse, Englebeck & McDowell, of Akron, Ohio, and Holmes, Brewster & Ivins, of Washington, D. C., on the brief), for plaintiff in error.

F. W. Dewart, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (C. M. Charest, General Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for defendants in error.

Before DENISON and MOORMAN, Circuit Judges, and TUTTLE, District Judge.


MOORMAN, Circuit Judge.

Plaintiff in error was engaged in the business of holding property under long-term leases and subletting it for shorter terms for occupancy by or under subtenants. In his income tax returns for 1918, 1919, and 1920, he claimed allowances for exhaustion, wear, and tear of thirteen buildings held by him under 99 year leases, renewable forever. His claims were disallowed, and, after paying the taxes assessed, he brought these suits to recover...

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