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KELLER STREET DEVELOPMENT COMPANY v. C. I. R.

No. 18153.

323 F.2d 166 (1963)

KELLER STREET DEVELOPMENT COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

September 26, 1963.

Attorney(s) appearing for the Case

James J. Arditto, Los Angeles, Cal., for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Carolyn R. Just, and Richard J. Heinman, Attorneys, Department of Justice, Washington, D. C., for respondent.

Before HAMLEY and KOELSCH, Circuit Judges, and CARR, District Judge.

CARR, District Judge.

This is a petition for review of a decision of the Tax Court of the United States (Opinion of Tax Court, 37 T.C. 559). Only two issues are involved: (1) a deduction for obsolescence on a brew-house and equipment taken by the taxpayer for four taxable years, namely: the fiscal years ending October 31, 1952, October 31, 1953, the short taxable period of November 1, 1953, to December 31, 1953, and the year ending...

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