Legal Opinion
Frank & Seder Co. v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided October 3, 1930No. 4199, 4200PublishedCited by 9 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
These eases are here on appeal from tho United States Board of Tax Appeals. Separate petitions were originally filed in the cases, but they were later consolidated before tho Board because substantially the same question was involved in both, which is whether or not the amounts claimed as deductions were capital expenditures and so ratably deductible over the period of the life of the lease and buildings, or were, necessary expenses incurred during the taxable year in carrying on the business and allowable as deductions for that year under section 234(a) (1) and (7) of…
2Cases cited2 opinions
- Duffy v. Central R. Co. of NJSupreme Court of the United States · 1925
- Atwater Kent Mfg. Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1930
3Cited by9 opinions
- Sears Oil Co., Inc., on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Second Circuit · 1966
- Hotel Sulgrave, Inc. v. CommissionerUnited States Tax Court · 1954
- Rankin v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Illinois Cent. R. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1937
- Journal-Tribune Publishing Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1954
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