Legal Opinion
Bradley v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided October 26, 1950No. 10079_1PublishedCited by 13 opinions
1Opinion of the Court
KERNER, Circuit Judge.
This appeal involves deficiencies in individual income tax redetermined against petitioners for the years 1942, 1943 and 1944.
The questions in this case are:
1. Whether the Tax Court erred in affirming the disallowance by the Commissioner of Internal Revenue of amounts deducted by taxpayer from gross income for the years in question on three old apartment houses as accelerated depreciation or amortization under § 23 (Z) of the Internal Revenue Code. Revenue Act of 1942, c. 619, 56 Stat. 798, 26 U.S.C.A. § 23(l).
2. Whether the court erred in granting the Commissioner’s…
2Cases cited3 opinions
- Virginian Hotel Corporation v. Helvering, Commissioner of Internal RevenueSupreme Court of the United States · 1943
- Southeastern Bldg. Corp. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1945
- Detroit & Windsor Ferry Co. v. WoodworthCourt of Appeals for the Sixth Circuit · 1940
3Cited by13 opinions
- International Trading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1960
- Courtney v. CommissionerUnited States Tax Court · 1959
- Anaconda Co. v. Property Tax DepartmentNew Mexico Court of Appeals · 1979
- Robley H. Evans and Julia M. Evans v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Keller Street Development Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
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