Legal Opinion
Washburn Wire Co. v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided November 21, 1933No. 2834PublishedCited by 8 opinions
1Opinion of the Court
MORTON, Circuit Judge.
This is an appeal by the taxpayer from an adverse decision by the Board of Tax Ap peals -with respect to income taxes for 1922 and 1923. 26 B. T. A. 464 and 1146. Several different and unrelated questions are presented.
The first question concerns the denial of allowances for depreciation on machinery of the American Electrical Works, a subsidiary of the petitioner, for the years in question. The Electrical Works is an old concern. Pri- or to 1912 it did not charge off depreciation of its machinery in any regular way. As machines wore out they were repaired or replaced,…
2Cases cited5 opinions
- Burnet v. Thompson Oil & Gas Co.Supreme Court of the United States · 1931
- Griffiths v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
- Board of Tax Appeals v. United States ex rel. Shults Bread Co.Court of Appeals for the D.C. Circuit · 1929
- Geuder, Paeschke & Frey Co. v. Com'r of Internal RevenueCourt of Appeals for the Seventh Circuit · 1930
- Jewett & Co. v. CommissionerCourt of Appeals for the Second Circuit · 1932
3Cited by8 opinions
- National Labor Relations Board v. Monsanto Chemical CompanyCourt of Appeals for the Eighth Circuit · 1953
- Gowran v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1936
- Chatham Phenix Nat. Bank & Trust Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1936
- Fritz v. CommissionerCourt of Appeals for the Fifth Circuit · 1935
- Wilson & Co. v. United StatesUnited States Court of Claims · 1936
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