Legal Opinion
Truck Terminals, Inc., on Review v. Commissioner of Internal Revenue, on Review
Court of Appeals for the Ninth Circuit
Decided February 20, 1963No. 17167_1PublishedCited by 30 opinions
1Opinion of the Court
HAMLEY, Circuit Judge.
This matter is before us on the petition of Truck Terminals, Inc. (Truck Terminals), to review a decision of the Tax Court redetermining deficiencies in petitioner’s income taxes for 1952, 1953 and 1954. The findings of fact and opinion of the Tax Court are reported in 33 T.C. 876. We have jurisdiction under section 7482 of the Internal Revenue Code of 1954.
The problem before us concerns the basis to be attributed to seventy-eight pieces of motor vehicle equipment in computing depreciation and long-term capital gain during the years in question.
Truck Terminals, a Nevada…
2Cases cited8 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Gooding Amusement Co. v. CommissionerUnited States Tax Court · 1954
- Kraft Foods Company v. Commissioner of Internal Revenue, (Two Cases)Court of Appeals for the Second Circuit · 1956
- Cohen v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Gunn v. CommissionerUnited States Tax Court · 1955
3 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Gates v. DeukmejianCourt of Appeals for the Ninth Circuit · 1992
- Gates v. DeukmejianCourt of Appeals for the Ninth Circuit · 1993
- Diamond Bros. Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1963
- Bush Hog Mfg. Co. v. CommissionerUnited States Tax Court · 1964
- National Association of Radiation Survivors v. Edward J. Derwinski, Secretary of the Department of Veterans AffairsCourt of Appeals for the Ninth Circuit · 1993
25 more not listed; retrieve them via the Exa API.