COMMISSIONER OF INTERNAL REVENUE v. MOORE

No. 13125.

207 F.2d 265 (1953)

COMMISSIONER OF INTERNAL REVENUE v. MOORE. MOORE v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Ninth Circuit.

Rehearing Denied November 5, 1953.


Attorney(s) appearing for the Case

Melvin D. Wilson, Los Angeles, Cal., for petitioner, Mary Young Moore.

Ellis N. Slack, Acting Asst. Atty. Gen., Lee A. Jackson, Hilbert P. Zarky, Special Assts. to Atty. Gen., Washington, D. C., for Commissioner.

Before STEPHENS and POPE, Circuit Judges, and BEAUMONT, District Judge.


POPE, Circuit Judge.

For consideration here are petitions by both the above named parties for review of two decisions of the Tax Court relating to claimed deficiencies in the income taxes of the taxpayer Mary Young Moore for the years 1943, 1944 and 1945. The Tax Court upheld taxpayer's claim of a right to make deductions from gross income on account of depreciation attributable to a half interest in a building located in...

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