1. Home
  2. Browse Decisions
  3. F.2d
  4. 230 F.2d
  5. 230 F.2d 603 (1956)
 

BERNSTEIN v. COMMISSIONER OF INTERNAL REVENUE

Nos. 44-47, Dockets 23626-23629.

230 F.2d 603 (1956)

Frieda BERNSTEIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, and three other consolidated cases.

United States Court of Appeals Second Circuit.

Decided March 5, 1956.

Attorney(s) appearing for the Case

Robert Ash, Washington, D. C. (Charles H. Berg, Brooklyn, N. Y., on the brief), for petitioners.

Frank E. A. Sander, Atty., Dept. of Justice, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., and Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before CLARK, Chief Judge, and FRANK and HINCKS, Circuit Judges.

PER CURIAM.

The taxpayers here seek to avoid the deficiencies assessed against them for 1946 and 1947 income taxes by showing error in the disallowance of depreciation and amortization deductions claimed by them. They bought land in New York City subject to a long-term lease, upon which was a commercial office building erected by the tenant before their purchase. They seek deduction of the claimed value of this building prorated over the remaining term of the lease...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases