Legal Opinion
Robley H. Evans and Julia M. Evans v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 26, 1959No. 17-1216PublishedCited by 19 opinions
1Opinion of the Court
JERTBERG, Circuit Judge.
The main issue presented to this Court on the petition for review of the decision of the Tax Court of the United States centers on the rate of depreciation to which the taxpayers are entitled on automobiles used by them in their business of leasing automobiles to a corporation which was engaged in the business of leasing and renting automobiles to the public.
The Tax Court entered its decision finding deficiencies in income tax due from taxpayers for the years 1950 and 1951 in the respective amounts of $13,-191.52 and $13,048.12.
There appears to be no dispute between…
2Cases cited22 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- United States v. LudeySupreme Court of the United States · 1927
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
17 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- Macabe Co. v. CommissionerUnited States Tax Court · 1964
- Motorlease Corporation v. United StatesDistrict Court, D. Connecticut · 1963
- Robert C. Honodel and Claire E. Honodel v. Commissioner of the Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Charlie Hillard and Mary Jane Hillard v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
14 more not listed; retrieve them via the Exa API.