1. Home
  2. Browse Decisions
  3. U.S.
  4. 364 U.S.
  5. 364 U.S. 92 (1960)
 

MASSEY MOTORS v. UNITED STATES

No. 141.

364 U.S. 92 (1960)

MASSEY MOTORS, INC. v. UNITED STATES.

Supreme Court of United States.

Decided June 27, 1960.

Attorney(s) appearing for the Case

William R. Frazier argued the cause for petitioner in No. 141. With him on the brief was James P. Hill.

Howard A. Heffron argued the cause for the United States in No. 141 and for petitioner in No. 143. On the briefs were Solicitor General Rankin, Assistant Attorney General Rice, Ralph S. Spritzer, I. Henry Kutz and Helen A. Buckley.

Edgar Bernhard argued the cause for respondents in No. 143. With him on the brief were Roswell Magill, Harry N. Wyatt, Donald J. Yellon and John C. Klett, Jr.

MR. JUSTICE CLARK delivered the opinion of the Court.

These consolidated cases involve the depreciation allowance for automobiles used in rental and allied service, as claimed under § 23 (l) of the Internal Revenue Code of 1939, which permits the deduction for income tax purposes of a "reasonable allowance for the exhaustion, wear and tear . . . of property used in the trade or business." The applicable Treasury Regulations 111, § 29.23 (l)-1, defines such...

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