CEMENT GUN CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 4794.

36 F.2d 107 (1929)

CEMENT GUN CO. v. COMMISSIONER OF INTERNAL REVENUE.

Court of Appeals of District of Columbia.

Decided November 4, 1929.

Rehearing Denied November 23, 1929.


Attorney(s) appearing for the Case

Chester A. Gwinn, of Washington, D. C., for appellant.

Mabel W. Willebrandt, Asst. Atty. Gen., and C. M. Charest, Thomas P. Dudley, Dorothy A. Moncure, and John Vaughan Groner, all of Washington, D. C., for appellee.

Before MARTIN, Chief Justice, and ROBB and VAN ORSDEL, Associate Justices.


VAN ORSDEL, Associate Justice.

This appeal is from an order of the United States Board of Tax Appeals adjudging a deficiency in income and excess profits taxes against the appellant, Cement Gun Company, a corporation, in the amount of $327.99 for the year 1919, and $9,657.75 for the year 1920.

The sole question involved is whether or not appellant company is entitled to a deduction from its gross income allowable for the years 1919 and 1920 on account of depreciation...

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