Legal Opinion
City Nat. Bank Bldg. Co. v. Helvering
Court of Appeals for the D.C. Circuit
Decided April 11, 1938No. 6914PublishedCited by 14 opinions
1Opinion of the CourtGroner, C. J.
This petition involves assessed deficiencies in income taxes for the 3 years, 1929-31. Petitioner is a Delaware corporation with its principal office in Omaha, Neb. It took deductions for depreciation on a certain- office building in Omaha claimed to be owned by it. The Commissioner disallowed the deductions and assessed deficiencies amounting in the aggregate to approximately $5,000 for the 3 years. The Board, with four dissents, sustained the Commissioner, and this review followed.
A short statement of the facts found is as follows: Rufus E. Lee, an investment banker of Omaha, in association…
2Cases cited10 opinions
- Weiss v. WeinerSupreme Court of the United States · 1929
- Peugh v. DavisSupreme Court of the United States · 1878
- Duffy v. Central R. Co. of NJSupreme Court of the United States · 1925
- Senior v. BradenSupreme Court of the United States · 1935
- Wells v. SavannahSupreme Court of the United States · 1901
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- Old Colony Trust Associates v. HassettCourt of Appeals for the First Circuit · 1945
- Commissioner of Internal Rev. v. F. & R. Lazarus & Co.Court of Appeals for the Sixth Circuit · 1939
- David Dab and Rose Dab v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Dab v. CommissionerUnited States Tax Court · 1957
9 more not listed; retrieve them via the Exa API.