WHITCOMB v. BLAIR

No. 4592.

25 F.2d 528 (1928)

WHITCOMB v. BLAIR, Commissioner of Internal Revenue.

Court of Appeals of District of Columbia.

Decided April 2, 1928.


Attorney(s) appearing for the Case

W. W. Spalding, of Washington, D. C., for appellant.

L. L. Hight and T. P. Dudley, Jr., both of Washington, D. C., for appellee.

Before MARTIN, Chief Justice, ROBB, Associate Justice, and SMITH, Judge of the United States Court of Customs Appeals.


MARTIN, Chief Justice.

An appeal from a decision of the Board of Tax Appeals disallowing deductions claimed by appellant taxpayer for exhaustion and wear and tear of depreciable assets of a trust estate in the income of which appellant was a life tenant. The case arises under the Revenue Act of 1918 (40 Stat. 1057 [Comp. St. § 6336 1/8a et seq.]); and the questions involved are identical with those decided by the Board...

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