UNITED STATES v. KOSHLAND

No. 13645.

208 F.2d 636 (1953)

UNITED STATES v. KOSHLAND.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied January 21, 1954.


Attorney(s) appearing for the Case

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Walter Akerman, Jr., Alonzo Watson, Jr., Sp. Assts. to Atty. Gen., Washington, D. C., Henry L. Hess, U. S. Atty., Donald W. McEwen, Asst. U. S. Atty., Portland, Or., for appellant.

Frederick H. Torp, William W. Wyse, Portland, Or., for appellee, William G. Keller, Hart, Spencer, McCulloch, Rockwood & Davies, Portland, Or., of counsel.

Before HEALY, BONE and POPE, Circuit Judges.


BONE, Circuit Judge.

This is an appeal from a judgment awarding appellee, as executrix of the estate of Emelie Cerf Koshland, deceased, refunds of income taxes paid by the decedent for the taxable years 1944 and 1945.

The material facts are undisputed. The decedent and her husband purchased the Mayflower Hotel in Portland, Oregon in 1925 for the sum of $185,000 plus accrued real property taxes. For the purpose of computing depreciation under the income tax...

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