ROBINSON v. COMMISSIONER OF INTERNAL REVENUE

No. 8176.

134 F.2d 168 (1943)

ROBINSON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided February 8, 1943.


Attorney(s) appearing for the Case

Walter W. McVay, of Pittsburgh, Pa., for petitioner.

Willard H. Pedrick, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before BIGGS, MARIS and GOODRICH, Circuit Judges.


BIGGS, Circuit Judge.

The question presented by the case at bar is whether or not the taxpayer is entitled to deductions for depreciation and maintenance expenses incurred in connection with her former home. The pertinent statutes are set out in the footnote1. The Commissioner ruled against the taxpayer and she filed a petition to the Board of Tax Appeals which decided in favor of the Commissioner...

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