COMMISSIONER OF INTERNAL REV. v. LINCOLN-BOYLE ICE CO.

Nos. 6155, 6156.

93 F.2d 26 (1937)

COMMISSIONER OF INTERNAL REVENUE v. LINCOLN-BOYLE ICE CO. LINCOLN-BOYLE ICE CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

December 1, 1937.


Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., and Sewall Key and F. E. Youngman, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue.

A. J. Pflaum, Harry N. Wyatt, and W. R. Arrington, all of Chicago, Ill., for Lincoln-Boyle Ice Co.

Before EVANS and SPARKS, Circuit Judges, and LINDLEY, District Judge.


LINDLEY, District Judge.

In No. 6155, the Commissioner of Internal Revenue petitions to review one decision of the United States Board of Tax Appeals, and in No. 6156 the taxpayer, Lincoln-Boyle Ice Company, another. Both causes involve on the merits, the question of the proper basis for the computation of depreciation of assets of the taxpayer in the taxable years 1927 and 1928. The question is the same for each year.

The taxpayer was organized in 1926 for...

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