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CITY NAT. BANK BLDG. CO. v. HELVERING

No. 6914.

98 F.2d 216 (1938)

CITY NAT. BANK BLDG. CO. v. HELVERING, Commissioner of Internal Revenue.

United States Court of Appeals for the District of Columbia.

Decided April 11, 1938.

Attorney(s) appearing for the Case

T. Baxter Milne, of Washington, D. C., and F. S. Gaines, of Omaha, Neb., for petitioner.

James W. Morris, Asst. Atty. Gen., and Sewall Key, Morrison Shafroth, Ellis N. Slack, and Ralph E. Smith, all of Washington, D. C., for respondent.

Before GRONER, Chief Justice, and STEPHENS and MILLER, Associate Justices.

GRONER, C. J.

This petition involves assessed deficiencies in income taxes for the 3 years, 1929-31. Petitioner is a Delaware corporation with its principal office in Omaha, Neb. It took deductions for depreciation on a certain office building in Omaha claimed to be owned by it. The Commissioner disallowed the deductions and assessed deficiencies amounting in the aggregate to approximately $5,000 for the 3 years. The Board, with four dissents, sustained the Commissioner...

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