Legal Opinion
Keller Street Development Company v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided September 26, 1963No. 18153_1PublishedCited by 13 opinions
1Opinion of the Court
CARR, District Judge.
This is a petition for review of a decision of the Tax Court of the United States (Opinion of Tax Court, 37 T.C. 559). Only two issues are involved: (1) a deduction for obsolescence on a brew-house and equipment taken by the taxpayer for four taxable years, namely: the fiscal years ending October 31, 1952, October 31, 1953, the short taxable period of November 1, 1953, to December 31, 1953, and the year ending December 31, 1954; (2) a deduction for the taxable year, 1954, for obsolescence on equipment which was stored under tarpaulin.
Since neither petitioner nor…
2Cases cited17 opinions
- Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940
- Burnet v. Niagara Falls Brewing Co.Supreme Court of the United States · 1931
- Times-Mirror Co. v. Superior CourtCalifornia Supreme Court · 1935
- City of Los Angeles v. KlinkerCalifornia Supreme Court · 1933
- W. B. Davis & Son, Inc. v. CommissionerUnited States Tax Court · 1945
12 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Atlanta Biltmore Hotel Corporation and Bennie T. Hanson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
- Coors Porcelain Co. v. CommissionerUnited States Tax Court · 1969
- Jerome S. Moss, Sandra Moss, Sharon M. Alesia, Herb Alpert, and Lani Alpert v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Coors Porcelain Company v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1970
8 more not listed; retrieve them via the Exa API.