Legal Opinion
A. Glendon Johnson, Administrator, C.T.A., Estate of A. Gales Johnson v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided April 27, 1962No. 8508_1PublishedCited by 14 opinions
1Opinion of the Court
HAYNSWORTH, Circuit Judge.
This case is here for the third time. It is another phase of a protracted controversy over depreciation of certain master plans of houses, from which the taxpayer made blue prints and material lists for sale to customers.
All of these master plans had been appraised for estate tax purposes, as of the date of death of their former owner in 1950, at $173,055. The administrator of the estate of the former owner sought to ■use the estate tax basis as the basis of depreciation deductions on his income tax returns for the fiscal years 1951 and 1952. However, because certain…
2Cases cited3 opinions
- Commissioner of Internal Revenue v. Superior Yarn Mills, Inc.Court of Appeals for the Fourth Circuit · 1955
- A. Glendon Johnson, Administrator C.T.A. Estate of A. Gales Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
- A. Glendon Johnson, Administrator C.T.A. Estate of A. Gales Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
3Cited by14 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Banc One Corp. v. CommissionerUnited States Tax Court · 1985
- Inter-City Television Film Corp. v. CommissionerUnited States Tax Court · 1964
- Missouri Pacific Railroad v. United StatesUnited States Court of Claims · 1974
- Southern Bancorporation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1988
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