PELHAM MILLS v. UNITED STATES

Nos. 3681-3685.

79 F.2d 552 (1935)

PELHAM MILLS v. UNITED STATES (five cases).

Circuit Court of Appeals, Fourth Circuit.

October 8, 1935.


Attorney(s) appearing for the Case

Leo Brady, of New York City (Barber, Fackenthal & Giddings, of New York City, Haynsworth & Haynsworth, of Greenville, S. C., and William H. Matthews, Jr., of New York City, on the brief), for appellant.

James E. Murphy and Frank J. Ready, Jr., Sp. Assts. to the Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., Sewall Key, Sp. Asst. to the Atty. Gen., and Charles C. Wyche, U. S. Atty., and Oscar H. Doyle, Asst. U. S. Atty., both of Greenville, S. C., on the brief), for the United States.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.


PARKER, Circuit Judge.

These are appeals in five actions instituted in the court below to recover alleged overpayments of income and excess profits taxes for the years 1917, 1918, and 1919. The errors urged in the brief of appellant, plaintiff in the court below, are: (1) That too low a valuation of plaintiff's property was adopted as a basis for computing depreciation in determining taxpayer's income; (2) that too low a rate of depreciation was adopted; (3) that...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases