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 November 22, 1960No. 8193_1PublishedCited by 2 opinions
1Opinion of the Court
THOMSEN, District Judge.
When this case was before us last year, 270 F.2d 134, our opinion dealt with two issues: (1) the basis on which depreciation and obsolescence should be allowed on 125 plans, the subject matter of the controversy, and (2) whether 4 out of 18 of those plans on which taxpayer had claimed an allowance for obsolescence for the tax year ended August 31,1951, were in fact obsolete. We remanded the case to the Tax Court for further proceedings not inconsistent with our opinion.
The Tax Court directed the parties to submit computations of petitioner’s tax liability for entry of…
2Cases cited5 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Charles A. Polizzi v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1957
- Estate of J. Leslie Vogel, Robert G. Partridge, and Elizabeth S. Vogel, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Joseph N. Romm v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1958
- A. Glendon Johnson, Administrator C.T.A. Estate of A. Gales Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
3Cited by2 opinions
- A. Glendon Johnson, Administrator, C.T.A., Estate of A. Gales Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
- Estate of Johnson v. CommissionerUnited States Tax Court · 1961