Legal Opinion
Scott v. United States
United States Court of Claims
Decided June 28, 1948No. 46515PublishedCited by 3 opinions
1Opinion of the Court
JONES, Chief Justice.
This is a suit for refund of a part of the income taxes paid by plaintiff for the calendar year 1936. The case turns on the amount of depreciation which should be allowed plaintiff because of his interest in the property from which the revenue was derived.
The details are set out in the findings of fact. During the year 1936 plaintiff was one of the beneficiaries of a trust established by the will of Charles F. Grey, who died May 10, 1935.
By the terms of the will one-half of the net income for a period of twenty years was to be paid to certain charitable organizations, the…
2Cases cited4 opinions
- Grey v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1941
- Newbury v. United StatesUnited States Court of Claims · 1944
- Grey v. CommissionerUnited States Board of Tax Appeals · 1940
- Commissioner of Internal Revenue v. Pupin's EstateCourt of Appeals for the Second Circuit · 1939
3Cited by3 opinions
- United States v. BenedictSupreme Court of the United States · 1950
- Lambert Tree Trust Estate v. CommissionerUnited States Tax Court · 1962
- Lambert Tree Trust Estate v. CommissionerUnited States Tax Court · 1962