Legal Opinion
Coors Porcelain Company v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided July 31, 1970No. 21-70PublishedCited by 29 opinions
1Opinion of the Court
SETH, Circuit Judge.
This is an appeal from a decision of the Tax Court, 52 T.C. 682, affirming the Commissioner’s disallowance of claimed deductions for obsolescence and depreciation.
In 1960 the taxpayer, Coors Porcelain Company, obtained a contract from the Atomic Energy Commission (AEC) to produce ceramic nuclear fuel elements to be used in supersonic low altitude flying reactor missiles. In order to produce the nuclear fuel elements, it was necessary for the taxpayer to construct a special building designed and built in accordance with specifications provided by the AEC. The rigid frame…
2Cases cited13 opinions
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Mason K. Knuckles and Bernice A. Knuckles v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1965
- Burnet v. Niagara Falls Brewing Co.Supreme Court of the United States · 1931
- V. Loewers Gambrinus Brewery Co. v. AndersonSupreme Court of the United States · 1931
- Andrew J. Easter and Mildred P. Easter v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1964
8 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Zimmerman v. CommissionerUnited States Tax Court · 1976
- The Merchants National Bank of Topeka v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1977
- Hudlow v. CommissionerUnited States Tax Court · 1971
- Burlington Northern Inc. v. United StatesUnited States Court of Claims · 1982
24 more not listed; retrieve them via the Exa API.