CLEVELAND ADOLPH MAYER REALTY CORPORATION v. COMMISSIONER

Docket No. 6104.

8 T.C. 1163 (1947)

CLEVELAND ADOLPH MAYER REALTY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 5, 1947.


Attorney(s) appearing for the Case

Irvin N. Loeser, Esq., for the petitioner.

W. W. Kerr, Esq., for the respondent.


OPINION.

LEMIRE, Judge:

This proceeding is before us on mandate of the Circuit Court of Appeals for the Sixth Circuit. In an opinion reported at 6 T.C. 730, on authority of a previous decision of this Court in Mutual Fertilizer Co., 5 T.C. 1122, we held that, where the taxpayer for the years between 1915 and 1940 claimed and was allowed depreciation on a building at the rate of...

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