Legal Opinion
Clinton Cotton Mills v. Commissioner of Internal Rev.
Court of Appeals for the Fourth Circuit
Decided June 10, 1935No. 3793PublishedCited by 20 opinions
1Opinion of the Court
PARKER, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals. The taxpayer is a corporation engaged in operating a cotton mill in the state of South Carolina; and the case involves a deficiency assessment for the years 1927, 1928, and 1929 due to the disallowance of a part of the depreciation claimed on plant and equipment and certain amortization deductions claimed on account of expenditures for paving. Three distinct matters are in controversy, viz.: (1) The depreciation to which taxpayer is entitled with respect to its machinery, mill buildings, and tenement…
2Cases cited7 opinions
- Helvering v. RankinSupreme Court of the United States · 1935
- Blackmer v. CommissionerCourt of Appeals for the Second Circuit · 1934
- Anchor Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1930
- Russell v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1930
- Bryant v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
2 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Nannie v. Compton v. United States of AmericaCourt of Appeals for the Fourth Circuit · 1964
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
- Algernon Blair, Inc. v. CommissionerUnited States Tax Court · 1958
- Maytag v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1951
15 more not listed; retrieve them via the Exa API.