Legal Opinion
United States Graphite Co. v. Harriman
District Court, District of Columbia
Decided June 17, 1947No. Civ. A. No. 36695PublishedCited by 7 opinions
1Opinion of the Court
PINE, Justice.
Plaintiff is a manufacturer of a graphite product known as “graphitar.” It is used particularly in the manufacture of marine and aircraft engines. In 1943 the demand for graphitar began to exceed the capacity of plaintiff’s plant. Accordingly, plans were made for a factory addition and for the necessary machinery and equipment therein required. On June 27, 1943, plaintiff filed an application for a certificate of necessity under Section 124 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev. Code, § 124, in order that it might secure a deduction for amortization of the entire…
2Cases cited15 opinions
- Wilbur v. United States Ex Rel. KadrieSupreme Court of the United States · 1930
- Work v. United States Ex Rel. RivesSupreme Court of the United States · 1925
- United States Ex Rel. Riverside Oil Co. v. HitchcockSupreme Court of the United States · 1903
- Adams v. NagleSupreme Court of the United States · 1938
- Red Canyon Sheep Co. v. IckesCourt of Appeals for the D.C. Circuit · 1938
10 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Commissioner of Internal Revenue v. National Lead CompanyCourt of Appeals for the Second Circuit · 1956
- National Lead Co. v. CommissionerUnited States Tax Court · 1955
- Wickes Corp. v. United StatesUnited States Court of Claims · 1952
- United States Graphite Co. v. SawyerCourt of Appeals for the D.C. Circuit · 1949
- National Lead Co. v. CommissionerUnited States Tax Court · 1955
2 more not listed; retrieve them via the Exa API.