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PELHAM HALL CO. v. HASSETT

No. 4028.

147 F.2d 63 (1945)

PELHAM HALL CO. v. HASSETT, Collector of Internal Revenue.

Circuit Court of Appeals, First Circuit.

January 29, 1945.

Attorney(s) appearing for the Case

Philip J. Woodward, Robert H. Davison and Haussermann, Davison & Shattuck, all of Boston, Mass., for appellant.

John F. Costelloe, of Washington, D. C., Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen. (J. Louis Monarch, Sp. Asst. to the Atty. Gen., Edmund J. Brandon, U.S. Atty., and George F. Garrity, Asst. U. S. Atty., both of Boston, Mass., on the brief), for appellee.

Before MAGRUDER, MAHONEY and WOODBURY, Circuit Judges.

MAGRUDER, Circuit Judge.

We are called upon in this case to consider to what extent a decision of the Board of Tax Appeals which has become final has the effect of res judicata in litigation involving a subsequent tax year.

In its income tax return for the fiscal year ending August 31, 1936, the taxpayer claimed for depreciation on a certain building a deduction calculated at 2% on a base of $806,000. The Commissioner...

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