ADAMSTON FLAT GLASS CO. v. COMMISSIONER OF INTERNAL REV.

No. 5570.

162 F.2d 875 (1947)

ADAMSTON FLAT GLASS CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

June 5, 1947.


Attorney(s) appearing for the Case

William M. Drennen, of Charleston, W. Va. (Charles W. Moxley and Jackson, Kelly, Morrison & Moxley, all of Charleston, W. Va., on the brief), for petitioner.

L. W. Post, Sp. Asst. to Atty. Gen., (Sewall Key, Acting Asst. Atty. Gen., and Helen R. Carloss, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before PARKER, SOPER, and DOBIE, Circuit Judges.


SOPER, Circuit Judge.

Review is sought of an order of the Tax Court of the United States determining deficiencies in income taxes against the Adamston Flat Glass Company in the aggregate sum of $2552.80 for the calendar years 1940, 1941 and 1942. The asserted deficiencies were founded upon the taxpayer's use of the same basis for depreciation of certain assets acquired by it in 1926 as had been applied to the properties in the hands of the former owner. Taxpayer's...

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