1. Home
  2. Browse Decisions
  3. F.2d
  4. 129 F.2d
  5. 129 F.2d 762 (1942)
 

ARUNDEL-BROOKS CONCRETE CORP. v. COMMISSIONER OF INT. REV.

No. 4939.

129 F.2d 762 (1942)

ARUNDEL-BROOKS CONCRETE CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

July 30, 1942.

Attorney(s) appearing for the Case

William S. Hammers, of Washington, D. C., for petitioner.

Newton K. Fox, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, J. Louis Monarch and S. Dee Hanson, Sp. Assts. to the Atty. Gen. on the brief), for respondent.

Before PARKER, SOPER, and DOBIE, Circuit Judges.

DOBIE, Circuit Judge.

This is a petition for the review of a decision of the United States Board of Tax Appeals determining a deficiency in petitioner's income and excess profits taxes for the calendar year 1937 in the amounts of $199.44 and $60.77, respectively. The opinion of the Board, entered on December 29, 1941, is reported in 45 B.T.A. 178. The single question now before us is an interpretation of the word "cost" as a basis for computing depreciation...

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