Legal Opinion
Commissioner of Int. Rev. v. Schumacher Wall Bd. Corp.
Court of Appeals for the Ninth Circuit
Decided November 27, 1937No. 8457PublishedCited by 25 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
This comes to us on a petition by the Commissioner of Internal Revenue, to review a decision of the Board of Tax Appeals determining bases of deficiency computations in respondent company’s income taxes for the years 1929 and. 1930.
The issue before the Board was concerned with the basis upon which to compute deductions taxpayer was entitled to by reason of loss, depreciation, and amortization of some of its assets; specifically the cost to the taxpayer of the assets upon which these deductions are claimed.
The taxpayer is a Delaware corporation organized in 1926. It…
2Cases cited8 opinions
- United States v. PhellisSupreme Court of the United States · 1921
- Southern Pacific Co. v. LoweSupreme Court of the United States · 1918
- Gulf Oil Corp. v. LewellynSupreme Court of the United States · 1918
- Lynch v. TurrishSupreme Court of the United States · 1918
- Hazeltine Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937
3 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Stockton Harbor Industrial Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Commissioner of Internal Revenue v. Oscar E. Baan and Evelyn K. BaanCourt of Appeals for the Ninth Circuit · 1967
- United States v. Merchants Nat. Trust & Savings BankCourt of Appeals for the Ninth Circuit · 1939
- Case v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1939
- Republic Steel Corporation v. United StatesUnited States Court of Claims · 1941
20 more not listed; retrieve them via the Exa API.