OLD COLONY TRUST CO. v. WHITE

No. 2904.

34 F.2d 448 (1929)

OLD COLONY TRUST CO. v. WHITE, Internal Revenue Collector.

District Court, D. Massachusetts.

January 29, 1929.


Attorney(s) appearing for the Case

Kenneth B. Bond, of Boston, Mass., for plaintiff.

Frederick H. Tarr, U. S. Atty., and J. Duke Smith, Sp. Asst. U. S. Atty., both of Boston, Mass., for defendant.


LOWELL, District Judge.

This case raised the question of the right of the Commissioner of Internal Revenue, in determining the profit on the sale of a building, to take into account the amount of depreciation which the building had suffered during the years before its sale. Two buildings were held by a trustee under a will which provided that the income should be paid to a life tenant. They were both rented, and for three of the years depreciation was claimed and...

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