Legal Opinion
Robinson v. Commissioner
Court of Appeals for the Third Circuit
Decided February 8, 1943No. 8176PublishedCited by 8 opinions
1Opinion of the Court
BIGGS, Circuit Judge.
The question presented by the case at bar is whether or not the taxpayer is entitled to deductions for depreciation and maintenance expenses incurred in connection with her former home. The pertinent ■statutes are set out in the footnote1. The *169Commissioner ruled against the taxpayer and she filed a petition to the Board of Tax Appeals which decided in favor of the Commissioner. She has filed a petition for review.
The facts are simple. For many years prior to 1931 the taxpayer lived in Pittsburgh with her family, using the property in question as her residence. In…
2Cases cited8 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Burnet v. HoustonSupreme Court of the United States · 1931
- Rumsey v. CommissionerCourt of Appeals for the Second Circuit · 1936
- Morgan v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fifth Circuit · 1935
- Gevirtz v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Newcombe v. CommissionerUnited States Tax Court · 1970
- P. Dougherty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1946
- Beck v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Seventh Circuit · 1950
- Jones v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1945
- AL Carter Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1944
3 more not listed; retrieve them via the Exa API.