1. Home
  2. Browse Decisions
  3. U.S.
  4. 323 U.S.
  5. 323 U.S. 141 (1944)
 

CLARIDGE APARTMENTS CO. v. COMM'R.

Nos. 28 and 29.

323 U.S. 141 (1944)

CLARIDGE APARTMENTS CO. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided December 4, 1944.

Attorney(s) appearing for the Case

Mr. John E. Hughes for petitioner.

Mr. Chester T. Lane, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., Messrs. Sewall Key, J. Louis Monarch, and Mrs. Muriel S. Paul were on the brief, for respondent.

Mr. H. Brian Holland, as amicus curiae, filed a brief urging reversal.

MR. JUSTICE RUTLEDGE delivered the opinion of the Court.

The issues arise out of deficiency assessments made in respect to petitioner's federal income and excess profits taxes for the years 1935 to 1938 inclusive. They involve the applicability of § 270 of the Bankruptcy Act, as amended,1 so as to require reduction of depreciation allowances claimed.

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