Legal Opinion
Commissioner of Internal Rev. v. Lincoln-Boyle Ice Co.
Court of Appeals for the Seventh Circuit
Decided December 1, 1937No. 6155, 6156PublishedCited by 7 opinions
1Opinion of the Court
LINDLEY, District Judge.
In No* 6155, the Commissioner of Internal Revenue petitions to review one decision of the United States Board of Tax Appeals, and in No. 6156 the taxpayer, Lincoln-Boyle Ice Company, another. Both causes involve on the merits, the question of the proper basis for the computation of depreciation of assets of the taxpayer in the taxable years 1927 and 1928. The question is the same for each year.
The taxpayer was organized in 1926 for the purpose of taking over four predecessor companies; Lincoln Ice Company, Boyle Ice Company, Ravenswood Ice Company, and Irving Park Ice…
2Cases cited5 opinions
- Griffiths v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
- San Joaquin Light & Power Corporation v. McLaughlinCourt of Appeals for the Ninth Circuit · 1933
- United Carbon Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1937
- Helvering v. California Oregon Power Co.Court of Appeals for the D.C. Circuit · 1935
- Snead v. Jackson Securities & Investment Co.Court of Appeals for the Fifth Circuit · 1935
3Cited by7 opinions
- Saginaw Broadcasting Co. v. Federal Communications CommissionCourt of Appeals for the D.C. Circuit · 1938
- Philadelphia Park Amusement Co. v. United StatesUnited States Court of Claims · 1954
- Budd International Corp. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1944
- Uinta Livestock Corporation, a Wyoming Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1966
- Robert Louis Stevenson Apartments, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
2 more not listed; retrieve them via the Exa API.