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DINKINS v. C. I. R.

Nos. 18653, 18658, 18654, 18659, 18655, 18660, 18656, 18661, 18657, 18662, 18663 and 18664.

378 F.2d 825 (1967)

Catherine F. DINKINS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Agnes FABICK, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Francis J. FABICK and Mildred Fabick, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. John J. FABICK and Elaine Fabick, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Joseph G. FABICK and Gloria Fabick, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Gilbert E. McNEILL and Loretta F. McNeill, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

May 16, 1967.

Attorney(s) appearing for the Case

Don O. Russell, St. Louis, Mo., for petitioner and filed brief with William A. Ens, St. Louis, Mo.

Robert S. Rifkind, Atty., Tax Division, Dept. of Justice, Washington, D. C., for respondent. Mitchell Rogovin, Asst. Atty. Gen., Tax Div., Washington, D. C., and Lee A. Jackson, William A. Friedlander, Solomon L. Warhaftig, Attys., Dept. of Justice, Washington, D. C., were on the brief.

Before VAN OOSTERHOUT, BLACKMUN and GIBSON, Circuit Judges.

GIBSON, Circuit Judge.

Petitioners who are stockholders of Rental Equipment Company, a subchapter S Corporation, under § 1371, Internal Revenue Code of 1954, 26 U.S.C. § 1371, seek review of the Tax Court's determination of depreciation allowed Rental on its equipment for the fiscal years ending January 31, 1959, 1960, and 1961.

The Tax Court cases are here numbered 18,653-18,664 and were consolidated for trial, brief and opinion in that court, having...

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