UNITED STATES v. MASSEY MOTORS

No. 17279.

264 F.2d 552 (1959)

UNITED STATES of America, Appellant, v. MASSEY MOTORS, Inc., Appellee.

United States Court of Appeals Fifth Circuit.

February 26, 1959.


Attorney(s) appearing for the Case

Carolyn R. Just, Meyer Rothwacks, Joseph F. Goetten, Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., Edith House, Asst. U. S. Atty., Jacksonville, Fla., Charles K. Rice, Asst. Atty. Gen., James L. Guilmartin, U. S. Atty., Jacksonville, Fla., for appellant.

William R. Frazier, John A. Rush, Jacksonville, Fla., for appellee.

Before RIVES, TUTTLE and CAMERON, Circuit Judges.


TUTTLE, Circuit Judge.

The United States in this appeal attacks the judgment of the trial court permitting the appellee taxpayer to take straight line depreciation figured on the entire useful life on certain company-used automobiles sold by the automobile dealer taxpayer after relatively short use by it generally for more than the original cost to the taxpayer.

Appellee is a franchised Chrysler dealer in Jacksonville, Florida. This case differs from Duval...

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