Commissioner of Internal Revenue v. Moore. Moore v. Commissioner of Internal Revenue

POPE, Circuit Judge.

For consideration here are petitions by both the above named parties for review of two decisions of the Tax Court relating to claimed deficiencies in the income taxes of the taxpayer Mary Young Moore for the years 1943, 1944 and 1945. The Tax Court upheld taxpayer’s claim of a right to make deductions from gross income on account of depreciation attributable to a half interest in a building located in Los Angeles, but rejected her contention that additional deductions should be allowed through amortization of a lease upon the lot where the building was located.

Taxpayer and…