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ROSE v. GRANT

No. 5756.

39 F.2d 340 (1930)

ROSE, Collector of Internal Revenue, v. GRANT et al.

Circuit Court of Appeals, Fifth Circuit.

March 19, 1930.

Attorney(s) appearing for the Case

Clint W. Hager, U. S. Atty., and C. P. Goree, Asst. U. S. Atty., both of Atlanta, Ga. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and T. H. Lewis, Jr., Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellant and cross-appellee.

John M. Slaton and I. S. Hopkins, both of Atlanta, Ga., and Richard H. Wilmer, of Washington, D. C., for appellees and cross-appellants.

Before BRYAN and FOSTER, Circuit Judges, and HOLMES, District Judge.

HOLMES, District Judge.

This is a suit to recover for income taxes exacted for the year 1923, and alleged to be excessive. The court below found for the plaintiffs for an amount less than claimed by them, and from the judgment so entered both parties have appealed.

Two questions are involved.

The first, whether the plaintiff, John W. Grant, is entitled to a deduction of a reasonable allowance for exhaustion, wear, and tear, including obsolescence,...

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