Legal Opinion
United States v. Koshland
Court of Appeals for the Ninth Circuit
Decided January 21, 1954No. 13645PublishedCited by 33 opinions
1Opinion of the Court
BONE, Circuit Judge.
This is an appeal from a judgment awarding appellee, as executrix of the estate of Emelie Cerf Koshland, deceased, refunds of income taxes paid by the decedent for the taxable years 1944 and 1945.
The material facts are undisputed. The decedent and her husband purchased the Mayflower Hotel in Portland, Oregon in 1925 for the sum of $185,000 plus accrued real property taxes. For the purpose of computing depreciation under the income tax laws the decedent allocated $53,000 of the purchase price of the property to the hotel building. The decedent’s husband died in 1928 and…
2Cases cited34 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Burnet v. HoustonSupreme Court of the United States · 1931
- Helvering v. OwensSupreme Court of the United States · 1939
- Virginian Hotel Corporation v. Helvering, Commissioner of Internal RevenueSupreme Court of the United States · 1943
- Helvering v. William Flaccus Oak Leather Co.Supreme Court of the United States · 1941
29 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Towers v. CommissionerUnited States Tax Court · 1955
- Hudock v. CommissionerUnited States Tax Court · 1975
- Theodore C. Bonney v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Alcoma Association, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1956
- Knapp v. CommissionerUnited States Tax Court · 1955
28 more not listed; retrieve them via the Exa API.