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COMMISSIONER OF INTERNAL REV. v. MOTOR MART TRUST

No. 4124.

156 F.2d 122 (1946)

COMMISSIONER OF INTERNAL REVENUE v. MOTOR MART TRUST.

Circuit Court of Appeals, First Circuit.

June 20, 1946.

Attorney(s) appearing for the Case

Muriel S. Paul, Sp. Asst. to Atty. Gen. (Sewall Key, Acting Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to Atty. Gen., of counsel), for the Commissioner.

Stanley R. Miller, of Boston, Mass., for taxpayer.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.

MAGRUDER, Circuit Judge.

Respondent, Motor Mart Trust (hereinafter referred to as the taxpayer), is a Massachusetts trust taxable as a corporation under the provisions of the Internal Revenue Code. The Commissioner determined deficiencies in its income and excess profits taxes for the years 1939 and 1940. Such deficiencies resulted from the Commissioner's reduction of the taxpayer's claimed basis for depreciation on a certain building. Whether the Commissioner's ruling...

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