Legal Opinion
Donrey, Inc. v. United States
Court of Appeals for the Eighth Circuit
Decided January 20, 1987No. 86-1377PublishedCited by 15 opinions
1Opinion of the Court
*535JOHN R. GIBSON, Circuit Judge.
The issue before us is whether Donrey, Inc., the taxpayer, is entitled to a depreciation deduction under the federal income tax laws for the subscription list or subscription structure of a newspaper it purchased. Donrey attempted to claim such a deduction and the Commissioner of Internal Revenue disallowed it. Donrey paid the deficiency and brought this action in the district court1 for a refund of taxes erroneously assessed and collected. The issues were tried to a jury and the jury, answering special interrogatories, found that the subscription list had a…
2Cases cited6 opinions
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- John McGee v. South Pemiscot School District R-V, a Political Subdivision Gary Bruton, Individually and Mitchell Fisher, IndividuallyCourt of Appeals for the Eighth Circuit · 1983
- The Toro Company, a Delaware Corporation v. R & R Products Co., an Arizona CorporationCourt of Appeals for the Eighth Circuit · 1986
- Manhattan Co. of Virginia, Inc. v. CommissionerUnited States Tax Court · 1968
- General Television, Inc. v. United StatesDistrict Court, D. Minnesota · 1978
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Newark Morning Ledger Co. v. United StatesSupreme Court of the United States · 1993
- IT&S of Iowa, Inc. v. CommissionerUnited States Tax Court · 1991
- Citizens & Southern Corp. v. CommissionerUnited States Tax Court · 1988
- AmSouth Bancorporation and Subsidiaries v. United StatesDistrict Court, N.D. Alabama · 1988
- Newark Morning Ledger Co., as Successor to the Herald Company v. The United States of AmericaCourt of Appeals for the Third Circuit · 1991
10 more not listed; retrieve them via the Exa API.