JOHNSON v. C. I. R.

No. 8508.

302 F.2d 86 (1962)

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 April 27, 1962.


Attorney(s) appearing for the Case

A. Glendon Johnson, pro se.

Crombie J. D. Garrett, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Melva M. Graney, Attys., Dept. of Justice, on the brief), for respondent.

Before SOBELOFF, Chief Judge, and HAYNSWORTH and BRYAN, Circuit Judges.


HAYNSWORTH, Circuit Judge.

This case is here for the third time. It is another phase of a protracted controversy over depreciation of certain master plans of houses, from which the taxpayer made blue prints and material lists for sale to customers.

All of these master plans had been appraised for estate tax purposes, as of the date of death of their former owner in 1950, at $173,055. The administrator of the estate of the former owner sought to use the estate...

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