BORIN CORPORATION v. COMMISSIONER OF INTERNAL REV.

No. 8477.

117 F.2d 917 (1941)

BORIN CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

February 14, 1941.


Attorney(s) appearing for the Case

Bayre Levin, of Detroit, Mich. (Levin, Levin & Dill and Theodore Levin, all of Detroit, Mich., on the brief), for petitioner.

Helen R. Carloss, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before ALLEN, HAMILTON, and MARTIN, Circuit Judges.


ALLEN, Circuit Judge.

This case arises on petition to review a decision of the Board of Tax Appeals determining deficiencies in income tax against the petitioner for the taxable years 1933 and 1934, in the respective amounts of $442.81 and $8,873.62, and a deficiency in excess profits tax for 1934 in the amount of $2,909.17. 39 B.T.A. 712. The question presented is whether the basis for measuring depreciation and gain or loss from the sale of the petitioner's dry...

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