Legal Opinion
United States v. W. J. Wehrli and Helen B. Wehrli
Court of Appeals for the Tenth Circuit
Decided September 11, 1968No. 9723PublishedCited by 41 opinions
1Opinion of the Court
MURRAH, Chief Judge.
In this suit for refund of federal income taxes, the trial judge submitted two alternate forms of verdict under which the jury was permitted to find that expenditures made by appellee Wehrli in the preparation of rental property for an incoming tenant were: (1) “for repairs * * * ordinary and necessary in the conduct of the taxpayers’ business”,deductible under Section 162 1 of the Internal Revenue Code of 1954, or (2) “capital expenditures * * * which should be depreciated as a capital investment” under Section 263. 2 The Government appeals from a judgment on the jury’s…
2Cases cited27 opinions
- Richmond Television Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1965
- Illinois Merchants Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- United States of America, Ex Rel. Silvio De Vita v. Lloyd W. McCorkle Principal Keeper of the New Jersey State Prison at Trenton, New JerseyCourt of Appeals for the Third Circuit · 1957
- Denver & Rio Grande Western Railroad Company v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1960
- Hotel Kingkade v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
22 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- The Colorado Springs National Bank, a National Banking Association v. United StatesCourt of Appeals for the Tenth Circuit · 1974
- Paul Snyder and Helen J. Snyder v. United StatesCourt of Appeals for the Tenth Circuit · 1982
- Ncnb Corporation, a North Carolina Corporation North Carolina National Bank v. United StatesCourt of Appeals for the Fourth Circuit · 1982
- Martin J. And Margaret M. Zaninovich and Vincent M. And Dorothy F. Zaninovich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Jerome S. Moss, Sandra Moss, Sharon M. Alesia, Herb Alpert, and Lani Alpert v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
36 more not listed; retrieve them via the Exa API.