BUZZELL v. UNITED STATES

No. 6174.

326 F.2d 825 (1964)

Philip B. BUZZELL et al., Trustees, Plaintiffs, Appellants, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals First Circuit.

January 28, 1964.


Attorney(s) appearing for the Case

Charles M. Ewing, Boston, Mass., with whom Hemenway & Barnes, Boston, Mass., was on brief, for appellants.

Crombie J. D. Garrett, Attorney, Department of Justice, with whom Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, and David O. Walter, Attorneys, Department of Justice, and W. Arthur Garrity, Jr., U. S. Atty., were on brief, for appellee.

Before WOODBURY, Chief Judge, and HARTIGAN and ALDRICH, Circuit Judges.


WOODBURY, Chief Judge.

This is an appeal by the executors and trustees under the will of William O. Blake from a judgment dismissing their action to recover alleged overpayments of income taxes for six tax years, 1942, 1943, and 1945 through 1948. The only question presented is whether the trustees of the Blake estate were entitled to take deductions for depreciation on a building for the calendar years in question.

On November 15, 1904, Blake and his mother...

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