Legal Opinion
Providence Journal Co. v. Broderick
Court of Appeals for the First Circuit
Decided June 13, 1939No. 3429PublishedCited by 27 opinions
1Opinion of the Court
PETERS, District Judge.
The Providence Journal Company, plaintiff, appellant, brought a suit against the defendant, appellee, as Collector of Internal Revenue, to recover some nine thousand dollars assessed as a deficiency in the plaintiff’s income tax payment for the year 1933. The assessment resulted from the Commissioner’s refusal to permit the plaintiff to take as a loss the undepreciated value of certain buildings it voluntarily demolished- in 1933. Judgment for defendant was given in the District Court and the case is here on appeal from that judgment.
The question presented is whether…
2Cases cited5 opinions
- Liberty Baking Co. v. HeinerCourt of Appeals for the Third Circuit · 1930
- Union Bed & Spring Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1930
- Lansburgh & Bro., Inc. v. CommissionerUnited States Board of Tax Appeals · 1931
- Louis Pizitz Dry Goods Co. v. CommissionerUnited States Board of Tax Appeals · 1931
- Providence Journal Co. v. BroderickDistrict Court, D. Rhode Island · 1938
3Cited by27 opinions
- Lynchburg Nat'l Bank & Trust Co. v. CommissionerUnited States Tax Court · 1953
- Commissioner of Internal Rev. v. Appleby's EstateCourt of Appeals for the Second Circuit · 1941
- Estate of Lamberth v. CommissionerUnited States Tax Court · 1958
- Gilman v. CommissionerUnited States Tax Court · 1979
- Hillside Nat'l Bank v. CommissionerUnited States Tax Court · 1961
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