Legal Opinion
Commissioner of Internal Revenue v. National Lead Company
Court of Appeals for the Second Circuit
Decided February 14, 1956No. 23902_1PublishedCited by 19 opinions
1Opinion of the Court
LUMBARD, Circuit Judge.
This is a petition by the Commissioner for review of a decision by the Tax Court that the taxpayer was entitled to accelerated amortization under § 124 of the Internal Revenue Code of 1939, as amended, 26 U.S.C.A. § 124, of the entire cost of certain “emergency facilities” constructed during World War II. Section 124(e) (1) provided:
“As used in this section, the term ‘emergency facility’ means any facility, land, building, machinery, or equipment, or part thereof, the construction, reconstruction, erection, installation, or acquisition of which was completed after…
2Cases cited7 opinions
- Federal Power Commission v. Idaho Power Co.Supreme Court of the United States · 1952
- Sanford v. KepnerSupreme Court of the United States · 1952
- Callanan Road Improvement Co. v. United StatesSupreme Court of the United States · 1953
- Wickes Corp. v. United StatesUnited States Court of Claims · 1952
- United States Graphite Co. v. SawyerCourt of Appeals for the D.C. Circuit · 1949
2 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- United States v. MathesonCourt of Appeals for the Second Circuit · 1976
- Spencer Quarries, Inc. v. CommissionerUnited States Tax Court · 1956
- Boatel, Inc. v. DelamoreCourt of Appeals for the Fifth Circuit · 1967
- United States v. Ohio Power Co.Supreme Court of the United States · 1957
14 more not listed; retrieve them via the Exa API.