KANSAS CITY PUBLIC SERVICE CO. v. UNITED STATES

No. 5515.

100 F.Supp. 105 (1951)

KANSAS CITY PUBLIC SERVICE CO. v. UNITED STATES.

United States District Court W. D. Missouri, W. D.

September 18, 1951.


Attorney(s) appearing for the Case

Rice, Miller & McDowell, Kansas City, Kan., Wm. S. Hyatt, Jr., Kansas City, Mo., for plaintiff.

Sam M. Wear, U. S. Atty., Harry F. Murphy, Asst. U. S. Atty., Kansas City, Mo. (Theron Lamar Caudle, Asst. Atty. Gen., Andrew D. Sharpe, William B. Waldo, Sp. Assts. to Atty. Gen., on the brief), for defendant.


REEVES, Chief Judge.

There is no factual issue in this case. The question presented is purely one of law. The plaintiff seeks a refund of taxes paid by it for the taxable year 1944. It contends that it is entitled to such refund because of an alleged right to deduct from its income accumulated depreciations of its properties between the years 1926 and 1934.

During that period it employed the retiral method of accounting and computing its taxable income. It...

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