Legal Opinion
Willard Barry and Harriet Barry v. United States
Court of Appeals for the Sixth Circuit
Decided August 5, 1974No. 73-1858PublishedCited by 38 opinions
1Opinion of the Court
ENGEL, Circuit Judge.
Taxpayers Willard Barry and his wife Harriet M. Barry appeal from that part of a judgment of the United States District Court for the Northern District of Ohio which denied their claim for a refund of income taxes based upon claimed depreciation for the years 1959 and I960 and upon a claimed loss resulting from demolition in 1960. The taxpayers had sought unsuccessfully to take depreciation in those years on a commercial building owned by them and located in downtown Colorado Springs, Colorado. They were likewise unsuccessful in claiming a loss due to demolition when the…
2Cases cited8 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- United States v. MillerSupreme Court of the United States · 1943
- Estate of J. A. Kreis, Deceased, Herbert Clark, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Caldwell v. CraigheadCourt of Appeals for the Sixth Circuit · 1970
- Meyer Feldman v. Wilson B. Wood, Director of Internal Revenue for ArizonaCourt of Appeals for the Ninth Circuit · 1964
3 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Chiu v. CommissionerUnited States Tax Court · 1985
- Estate of Gilford v. CommissionerUnited States Tax Court · 1987
- Owensby & Kritikos, Inc. v. CommissionerCourt of Appeals for the Fifth Circuit · 1987
- Thomas Lewis, Cross-Appellants v. J.D. Downs and V.W. Geil, Cross-AppelleesCourt of Appeals for the Sixth Circuit · 1985
- Continental Motel Brokers, Inc. v. Bill B. Blankenship, Arthur FleckCourt of Appeals for the Sixth Circuit · 1984
33 more not listed; retrieve them via the Exa API.