Legal Opinion
Commissioner of Internal Revenue v. Oxford Paper Co
Court of Appeals for the Second Circuit
Decided February 5, 1952No. 22105-22108_1PublishedCited by 6 opinions
1Opinion of the Court
CHASE, Circuit Judge.
By an order of this court, made pursuant to a stipulation of the parties, three other petitions to review decisions of the Tax Court were consolidated for hearing with this petition and, the legal principles applicable to all being the same, decision as to them is to be entered in accordance with the decision here.
The question presented is whether the taxpayer, in computing its taxes in each of the taxable years involved, was entitled to an allowance for depreciation on a building and machinery, used in its business, which it had acquired in the following way:
In 1936 the…
2Cases cited6 opinions
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Hort v. CommissionerSupreme Court of the United States · 1941
- Helvering v. SalvageSupreme Court of the United States · 1936
- Salvage v. CommissionerCourt of Appeals for the Second Circuit · 1935
- Consolidated Coke Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1934
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Washington Mut. Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 2011
- Milliken v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. MillikenCourt of Appeals for the Second Circuit · 1952
- T.F.H. Publications, Inc. v. CommissionerUnited States Tax Court · 1979
- Washington Mutual Inc. ex rel. H.F. Ahmanson & Co. v. United StatesCourt of Appeals for the Ninth Circuit · 2011
- Oatman v. Comm'rUnited States Tax Court · 2004
1 more not listed; retrieve them via the Exa API.