Pilot Freight Carriers, Inc. v. Commissioner
United States Tax Court
Depreciation deductions. - Average useful life of tractors and trailers used in petitioner's business of common carrier in motor freight transportation determined to be four years and five years, respectively. Issues: Pleadings. - Question raised on brief by respondent as to the correctness of salvage values, not framed as an issue by the pleadings, is not properly presented and will not be considered.
1Opinion of the Court
Pilot Freight Carriers, Inc. v. Commissioner.
Pilot Freight Carriers, Inc. v. Commissioner
Docket No. 53266.
United States Tax Court
T.C. Memo 1956-195; 1956 Tax Ct. Memo LEXIS 100; 15 T.C.M. (CCH) 1027; T.C.M. (RIA) 56195;
August 27, 1956
Depreciation deductions. - Average useful life of tractors and trailers used in petitioner's business of common carrier in motor freight transportation determined to be four years and five years, respectively.
Issues: Pleadings. - Question raised on brief by respondent as to the correctness of salvage values, not framed as an issue by the pleadings, is not…
2Cases cited4 opinions
- United States v. LudeySupreme Court of the United States · 1927
- Burnet v. Niagara Falls Brewing Co.Supreme Court of the United States · 1931
- Weir Long Leaf Lumber Co. v. CommissionerUnited States Tax Court · 1947
- Thos. Goggan & Bro. v. CommissionerUnited States Board of Tax Appeals · 1941
3Cited by1 opinion
- Hertz Corporation, a Corporation (Successor by Merger to J. Frank Connor, Inc., a Corporation) v. United StatesCourt of Appeals for the Third Circuit · 1959