JOHNSON v. C. I. R.

No. 8193.

284 F.2d 357 (1960)

A. Glendon JOHNSON, Administrator c.t.a. Estate of A. Gales Johnson, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided November 22, 1960.


Attorney(s) appearing for the Case

A. Glendon Johnson, administrator c. t. a., pro se.

Crombie J. D. Garrett, Attorney, Department of Justice, Washington, D. C. (Howard A. Heffron, Acting Asst. Atty. Gen., Lee A. Jackson and Melva M. Graney, Attorneys, Department of Justice, Washington, D. C., on brief), for respondent.

Before SOPER and HAYNSWORTH, Circuit Judges, and THOMSEN, District Judge.


THOMSEN, District Judge.

When this case was before us last year, 270 F.2d 134, our opinion dealt with two issues: (1) the basis on which depreciation and obsolescence should be allowed on 125 plans, the subject matter of the controversy, and (2) whether 4 out of 18 of those plans on which taxpayer had claimed an allowance for obsolescence for the tax year ended August 31, 1951, were in fact obsolete. We remanded the case to the Tax...

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