Legal Opinion
G. W. Van Keppel Company v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided November 30, 1961No. 16748_1PublishedCited by 34 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
This proceeding comes before this court upon a timely petition by taxpayer, The G. W. Van Keppel Company, for review of the decision of the Tax Court entered October 24, 1960 (T. C. Memo 1960-224 not officially reported) determining deficiencies in income tax for the fiscal years ending November 30, 1955, and November 30, 1956. Jurisdiction is established.
The question presented is whether the Tax Court erred in holding that the cost of improvements erected by the taxpayer on leased property should be depreciated over the useful life of such improvements as…
2Cases cited9 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- United States v. LudeySupreme Court of the United States · 1927
- Kerr-Cochran, Inc. v. CommissionerUnited States Tax Court · 1958
- Crown Iron Works Company, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957
4 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Borchers v. CommissionerUnited States Tax Court · 1990
- Estate of Craig M. Smith, Deceased, Ruth E. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Buddy Schoellkopf Products, Inc. v. CommissionerUnited States Tax Court · 1975
- Allen C. HOEFELMAN, Appellant, v. CONSERVATION COMMISSION OF the MISSOURI DEPARTMENT OF CONSERVATION, Et Al., AppelleesCourt of Appeals for the Eighth Circuit · 1983
- Investers Diversified Services, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
29 more not listed; retrieve them via the Exa API.