Legal Opinion
Hoboken Land & Improvement Co. v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided September 15, 1943No. 8173PublishedCited by 17 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
The taxpayer, petitioner on this appeal, is the Hoboken Land and Improvement Co., a New Jersey corporation with its office and principal place of business in Newark. Its appeal from the decisions of the Board of Tax Appeals involves income taxes for the calendar years 1934 and 1937. The three issues involved are not interrelated and Will be separately considered.
Depreciation.
The taxpayer has continuously been engaged in the business of owning and renting real estate, buildings and other structures. It claimed deductions for depreciation on “Piers and Waterfront”…
2Cases cited7 opinions
- Helvering v. Southwest Consolidated Corp.Supreme Court of the United States · 1942
- Virginian Hotel Corporation v. Helvering, Commissioner of Internal RevenueSupreme Court of the United States · 1943
- E. B. Elliott Co. v. CommissionerUnited States Board of Tax Appeals · 1941
- COMMISSIONER OF INT. REVENUE v. Schock, Gusmer & Co.Court of Appeals for the Third Circuit · 1943
- Pittsburgh Brewing Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1939
2 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Stockton Harbor Industrial Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Aqualane Shores, Inc. v. CommissionerUnited States Tax Court · 1958
- United States v. KoshlandCourt of Appeals for the Ninth Circuit · 1954
- Jack Lustman and Ida Lustman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1963
- United States v. Bethlehem Steel CompanyDistrict Court, D. Maryland · 1962
12 more not listed; retrieve them via the Exa API.