Legal Opinion
Watson Land Company v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided September 12, 1986No. 84-7021PublishedCited by 7 opinions
1Opinion of the Court
THOMPSON, Circuit Judge:
Appellant Watson Land Company (“Watson”) appeals from the tax court’s determination that federal income tax deficiencies are due from it for taxable years 1973, 1974 and 1975 as a result of an overstatement of its depreciation deductions during those years.
In 1970, Watson began depreciating a number of its industrial buildings by using the composite method of depreciation. This method required not only a determination of the useful lives of the buildings’ shells and certain structural parts of the buildings (collectively “the building shells”), but a determination of…
2Cases cited15 opinions
- United States v. Vogel Fertilizer Co.Supreme Court of the United States · 1982
- Vukasovich, Inc. v. Commissioner of Internal Revenue, Vukasovich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Dorance D. And Helen A. Bolton v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Commissioner of Internal Rev. v. Terre Haute Elec. Co.Court of Appeals for the Seventh Circuit · 1933
- Robert C. Honodel and Claire E. Honodel v. Commissioner of the Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
10 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Rlc Industries Co. And Subsidiaries, Successor to Roseburg Lumber Co. And Subsidiaries v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1995
- Brown-Forman Corp. v. CommissionerUnited States Tax Court · 1990
- Campbell v. ApfelCourt of Appeals for the Ninth Circuit · 1999
- Northern Illinois Gas Co. v. United StatesUnited States Court of Claims · 1987
- 99 Cal. Daily Op. Serv. 3905, 1999 Daily Journal D.A.R. 4982 Cody Campbell, a Minor by Darlene Campbell, His Guardian v. Kenneth S. Apfel, 1 Commissioner, Social Security AdministrationCourt of Appeals for the Ninth Circuit · 1999
2 more not listed; retrieve them via the Exa API.