TAIT v. COMMISSIONER OF INTERNAL REVENUE

Nos. 5693-5695.

78 F.2d 193 (1935)

TAIT v. COMMISSIONER OF INTERNAL REVENUE (two cases). SCOTT v. SAME.

Circuit Court of Appeals, Third Circuit.

June 10, 1935.


Attorney(s) appearing for the Case

Hiram B. Calkins and George J. Edwards, Jr., both of Philadelphia, Pa., for petitioners.

John G. Remey and Sewall Key, Sp. Assts. to Atty. Gen., and Frank J. Wideman, Asst. Atty. Gen., for respondent.

Before BUFFINGTON, DAVIS, and THOMPSON, Circuit Judges.


BUFFINGTON, Circuit Judge.

In these cases the several taxpayers complain of the action of the Commissioner, and subsequently of the Board, in fixing the rate of depreciation in the cost of their "leggers," which are used in the knitting of the leg section of women's fullfashioned hosiery. They claimed an annual rate of 30 per cent., while the Commissioner only allowed them 8½ per cent.

The cases depend on their own individual facts and no principle or...

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