Legal Opinion
Wheelock v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided May 9, 1935No. 7335PublishedCited by 13 opinions
1Opinion of the Court
WALKER, Circuit Judge.
By petition for review the petitioners, husband and wife, complain of the disallowance of a claimed deduction from their income in the year 1923 of an amount representing depreciation on equipment and appliances used by them in that year in their business of producing oil.
A summary of the material facts, as stipulated and found by the Board of Tax Appeals, follows: At all times material to the separate petitions for redetermination of income tax deficiencies, filed by the petitioners with the Board of Tax Appeals, petitioners were husband and wife, residing together and…
2Cases cited12 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Helvering v. TaylorSupreme Court of the United States · 1935
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Old Mission Portland Cement Co. v. HelveringSupreme Court of the United States · 1934
- Kirk v. HamiltonSupreme Court of the United States · 1880
7 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Robinson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- Phipps v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1942
- Champlin v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1935
- United States v. Stutsman County Implement Company, Inc., United States of America v. Midwest MotorsCourt of Appeals for the Eighth Circuit · 1960
- Saxe v. Board of TrusteesColorado Court of Appeals · 2007
8 more not listed; retrieve them via the Exa API.