Legal Opinion
Commissioner of Internal Rev. v. F. & R. Lazarus & Co.
Court of Appeals for the Sixth Circuit
Decided February 16, 1939No. 7686, 7687PublishedCited by 15 opinions
1Opinion of the Court
HICKS, Circuit Judge.
These cases were consolidated before the Board of Tax Appeals and involve theredetermination of deficiencies'in the income tax of the F. & R. Lazarus & Company (herein called the Company) in the-amounts of $3084 for 1930, and $10,349.39-for 1931. The issues were, the right of' the Company (1) to take depreciation on buildings occupied under, a 99-year lease-(the first case) and (2) to deduct as ordinary and necessary business expenses certain charitable contributions (the second; case).
The Board allowed the deductions for depreciation, reducing the allowance slightly, and…
2Cases cited10 opinions
- Old Mission Portland Cement Co. v. HelveringSupreme Court of the United States · 1934
- Senior v. BradenSupreme Court of the United States · 1935
- Old Mission P. Cement Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1934
- Corning Glass Works v. LucasCourt of Appeals for the D.C. Circuit · 1929
- Commissioner of Internal Rev. v. HF NEIGHBORS R. CO.Court of Appeals for the Sixth Circuit · 1936
5 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- Miller v. CommissionerUnited States Tax Court · 1977
- B. F. McKernin & Co. v. United States Lines, Inc.District Court, S.D. New York · 1976
- Commissioner of Int. Rev. v. Penn Athletic Club Bldg.Court of Appeals for the Third Circuit · 1949
- Willcuts v. Minnesota Tribune Co.Court of Appeals for the Eighth Circuit · 1939
10 more not listed; retrieve them via the Exa API.