Bullock v. Commissioner
United States Tax Court
1. The E. C. Brown Company which had manufactured both agricultural sprayers and velocipedes prior to World War II confined its production to the sprayers after the war and leased its velocipede machinery to another corporation.
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1. The E. C. Brown Company which had manufactured both agricultural sprayers and velocipedes prior to World War II confined its production to the sprayers after the war and leased its velocipede machinery to another corporation. The usage of both the sprayer and the velocipede manufacturing machinery and equipment increased by 50 per cent after August 31, 1946, over what it had been during the previous 6 years, and the company increased the rate of depreciation on the sprayer machinery by 50 per cent, effective after August 31, 1946. The Commissioner disallowed a portion of the deduction for…
1Opinion of the Court
OPINION.
Kern, Judge:
These proceedings were consolidated for hearing and opinion and were submitted upon a stipulation of facts and the exhibits annexed thereto. They are incorporated herein by this reference as our Findings of Fact, and such facts as are necessary to an understanding of the opinion and certain ultimate findings of fact are set forth under the respective issues involved herein.
The individual petitioners, Giles E. Bullock and Katharine D. Bullock, are husband and wife and reside in Rochester, New York. The petitioner, the E. C. Brown Company, is a New York corporation having…
2Cases cited14 opinions
- Keefe, Collector v. CoteCourt of Appeals for the First Circuit · 1954
- W. B. Davis & Son, Inc. v. CommissionerUnited States Tax Court · 1945
- Stranahan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1930
- Southeastern Bldg. Corp. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1945
- H. E. Harman Coal Corp. v. CommissionerUnited States Tax Court · 1951
9 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- Dunn v. CommissionerUnited States Tax Court · 1978
- Riss v. CommissionerUnited States Tax Court · 1971
- Radio Station WBIR, Inc. v. CommissionerUnited States Tax Court · 1959
- Portland Mfg. Co. v. CommissionerUnited States Tax Court · 1971
- Isidore Himmel and Estate of Lillian Himmel, Isidore Himmel v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
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