Legal Opinion
Cumberland Glass Mfg. Co. v. United States
United States Court of Claims
Decided November 3, 1930No. J-102PublishedCited by 7 opinions
1Opinion of the Court
WILLIAMS, Judge.
This is a suit for the recovery of income and excess-profits taxes in the sum of $10,-873.13, with interest thereon, alleged to have been overpaid for the fiscal year ended June 30, 1917.
Two questions are presented for determination :
1. (a) The amount of accrued depreciation the plaintiff is entitled to deduct from the cost of its plant assets as a reasonable allowance for exhaustion, wear, and tear of its property for the fiscal years from June 30, 1910, to June 30, 1916.(b) The amount the plaintiff is entitled to deduct as a reasonable allowance for exhaustion, wear, and…
2Cases cited8 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Niles Bement Pond Co. v. United StatesSupreme Court of the United States · 1930
- American National Co. v. United StatesSupreme Court of the United States · 1927
- Southern Bell Telephone & TeleGraph Co. v. Railroad Commission of South CarolinaDistrict Court, E.D. South Carolina · 1925
- Pacific Telephone & Telegraph Co. v. WhitcombDistrict Court, W.D. Washington · 1926
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Pierce Estates, Inc. v. CommissionerUnited States Tax Court · 1951
- Portland General Electric Company v. United StatesDistrict Court, D. Oregon · 1960
- Matter of Texlon Corp.United States Bankruptcy Court, S.D. New York · 1983
- Central Iron & Steel Co. v. United StatesUnited States Court of Claims · 1933
- Southern California Freight Lines, Ltd. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1938
2 more not listed; retrieve them via the Exa API.