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ST. PAUL UNION DEPOT CO. v. COMMISSIONER OF INTERNAL REV.

No. 11972.

123 F.2d 235 (1941)

ST. PAUL UNION DEPOT CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

November 21, 1941.

Attorney(s) appearing for the Case

Arthur C. Erdall, of Minneapolis, Minn., for petitioner.

Berryman Green, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Helen R. Carloss and Joseph M. Jones, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before SANBORN and JOHNSEN, Circuit Judges, and NORDBYE, District Judge.

SANBORN, Circuit Judge.

This petition for review presents the question of the right of the petitioner, in computing its taxable income for the years 1934 and 1935, to deduct a reasonable allowance for the depreciation of the head-house and concourse of the St. Paul Union Depot, which it owns and operates in connection with its other terminal facilities in St. Paul, Minnesota. The respondent determined that the petitioner was not entitled to deduct such depreciation...

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