Legal Opinion
Whitcomb v. Blair
Court of Appeals for the D.C. Circuit
Decided April 2, 1928No. 4592PublishedCited by 16 opinions
1Opinion of the Court
MARTIN, Chief Justice.
An appeal from a decision of the Board of Tax Appeals disallowing deductions claimed by appellant taxpayer for exhaustion and wear and tear of depreciable assets of a trust estate in the" income of which appellant was a life tenant. *529The case arises under the Revenue Act of 1918 (40 Stat. 1057 [Comp. St. § 6336⅛a et seq.]); and the questions involved are identical with those decided by the Board of Tax Appeals in Appeal of Louise P. V. Whitcomb et al., 4 B. T. A. 80.
It appears that under the last will and testament of A. C. Whitcomb, deceased, certain of his property was…
2Cases cited2 opinions
- Baltzell v. MitchellCourt of Appeals for the First Circuit · 1925
- Little v. LittleMassachusetts Supreme Judicial Court · 1894
3Cited by16 opinions
- Freuler v. HelveringSupreme Court of the United States · 1934
- Anderson v. WilsonSupreme Court of the United States · 1933
- Evans v. OckershausenCourt of Appeals for the D.C. Circuit · 1938
- Abell v. TaitCourt of Appeals for the Fourth Circuit · 1929
- Hubbell v. BurnetCourt of Appeals for the Eighth Circuit · 1931
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