Legal Opinion
Commissioner of Internal Revenue v. Arundel-Brooks Concrete Corp.
Court of Appeals for the Fourth Circuit
Decided December 10, 1945No. 5413PublishedCited by 18 opinions
1Opinion of the Court
SOPER, Circuit Judge.
The point at issue is whether we should regard the decision of this court in Arundel-Brooks Concrete Corp. v. Commissioner, 129 F.2d 762, as res judicata since it involved the same question between the same parties as are now before us, or should be governed by the contrary subsequent decision on the same question of law by the Supreme Court in Detroit Edison Co. v. Commissioner, 319 U.S. 98, 63 S.Ct. 902, 87 L.Ed. 1286.
In our earlier decision we held that the taxpayer was entitled to base its depreciation allowance on the full amount of the cost of its plant,’ although…
2Cases cited23 opinions
- Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
- United States v. South-Eastern Underwriters Assn.Supreme Court of the United States · 1944
- Blair v. CommissionerSupreme Court of the United States · 1937
- Freuler v. HelveringSupreme Court of the United States · 1934
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
18 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Brown Shoe Co. v. CommissionerSupreme Court of the United States · 1950
- Denver & R. G. W. R. Co. v. CommissionerUnited States Tax Court · 1959
- Andrew J. Easter and Mildred P. Easter v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1964
- Commissioner of Internal Revenue v. Revere Land Co.Court of Appeals for the Third Circuit · 1948
13 more not listed; retrieve them via the Exa API.