International Bldg. Co. v. United States

COLLET, Circuit Judge.

This action is for recovery of income taxes, declared value excess profits taxes, and excess profits taxes for the years 1943, 1944 and 1945; The controversy arises from the Commissioner’s disallowance of depreciation on a 17-story building located at 8th and Chestnut Streets, St. Louis, Missouri, known as the International Building, for the years 1943, 1944 and 1945, and from the disallowance of attorneys’ fees paid during the year 1944 in connection with a reorganization proceeding of the taxpayer corporation in the United States District Court under Chapter X of the…