Legal Opinion
St. Paul Union Depot Co. v. Commissioner of Internal Rev.
Court of Appeals for the Eighth Circuit
Decided November 21, 1941No. 11972PublishedCited by 16 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This petition for review presents the question of the right of the petitioner, in computing its taxable income for the years 1934 and 1935, to deduct a reasonable allowance for the depreciation of the head-house and concourse of the St. Paul Union Depot, which it owns and operates in connection with its other terminal facilities in St. Paul, Minnesota. The respondent determined that the petitioner was not entitled to deduct such depreciation in computing its income for those -years, (1) because the petitioner had prior- to 1935 used the retirement method of accounting…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Brown v. HelveringSupreme Court of the United States · 1934
- Pacific National Co. v. WelchSupreme Court of the United States · 1938
- Atlantic Coast Line R. Co. v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1936
10 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- United States Industrial Alcohol Co. v. HelveringCourt of Appeals for the Second Circuit · 1943
- United States v. Harold M. Ekberg and Secrie EkbergCourt of Appeals for the Eighth Circuit · 1961
- Chesapeake & O. R. Co. v. CommissionerUnited States Tax Court · 1975
- Meyer Feldman v. Wilson B. Wood, Director of Internal Revenue for ArizonaCourt of Appeals for the Ninth Circuit · 1964
11 more not listed; retrieve them via the Exa API.