Legal Opinion
Detroit Edison Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided November 30, 1942No. 9187PublishedCited by 24 opinions
1Opinion of the Court
HAMILTON, Circuit Judge.
This is a proceeding for a review of a decision of the United States Board of Tax Appeals to redetermine a deficiency in petitioner’s income and excess profits taxes for the years 1936 and 1937 in the respective amounts of $4,031.04 and $6,267.94, A single issue is presented, viz., what sum, if any, petitioner is entitled to deduct from gross income on account of depreciation of a capital asset, the cost of which was contributed by prospective users of its electric lines.
The petitioner is a public utility corporation of New York, licensed to do business in Michigan,…
2Cases cited10 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Brown v. HelveringSupreme Court of the United States · 1934
- Weiss v. WeinerSupreme Court of the United States · 1929
- Edwards v. Cuba RailroadSupreme Court of the United States · 1925
- Helvering v. PfeifferSupreme Court of the United States · 1937
5 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
- International Trading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1960
- United States v. Chicago, Burlington & Quincy RailroadSupreme Court of the United States · 1973
- Commissioner of Internal Revenue v. Revere Land Co.Court of Appeals for the Third Circuit · 1948
- Commissioner of Internal Revenue v. Arundel-Brooks Concrete Corp.Court of Appeals for the Fourth Circuit · 1945
19 more not listed; retrieve them via the Exa API.