Legal Opinion
United States v. Massey Motors, Inc.
Court of Appeals for the Fifth Circuit
Decided February 26, 1959No. 17279PublishedCited by 18 opinions
1Opinion of the Court
TUTTLE, Circuit Judge.
The United States in this appeal attacks the judgment of the trial court permitting the appellee taxpayer to take straight line depreciation figured on the entire useful life on certain company-used automobiles sold by the automobile dealer taxpayer after relatively short use by it generally for more than the original cost to the taxpayer.
Appellee is a franchised Chrysler dealer in Jacksonville, Florida. This case differs from Duval Motor Company v. Commissioner of Internal Revenue, 5 Cir., 264 F.2d 548, decided today in that on this appeal it is conceded by the…
2Cases cited8 opinions
- United States v. LudeySupreme Court of the United States · 1927
- Blaine Johnson and His Wife, Evelyn K. Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1956
- John R. Hansen and Shirley G. Hansen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Texas Trailercoach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Duval Motor Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
3 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- E. I. Du Pont De Nemours and Company v. United StatesUnited States Court of Claims · 1961
- Luhring Motor Co. v. CommissionerUnited States Tax Court · 1964
- Landerman v. CommissionerUnited States Tax Court · 1970
- Charlie Hillard and Mary Jane Hillard v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
13 more not listed; retrieve them via the Exa API.