Legal Opinion
Crane v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided January 9, 1934No. 2836PublishedCited by 28 opinions
1Opinion of the Court
McLELLAN, District Judge.
This is a petition for review of a decision of the United States Board of Tax Appeals redetermining a deficiency in income taxes for the calendar year 1927. The controversy before the Board of Tax Appeals concerned the propriety of the refusal by the Commissioner of Internal Revenue to permit the petitioner to add to the cost basis of certain real estate sold by him in 1927 the depreciated value of improvements made by a lessee.
In 19!0 the petitioner for review inherited from his father a lot of land with the building thereon, located in New York City. It was…
2Cases cited2 opinions
- Miller v. GearinCourt of Appeals for the Ninth Circuit · 1919
- United States v. Boston & Providence RR CorporationCourt of Appeals for the First Circuit · 1930
3Cited by28 opinions
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Commissioner of Internal Revenue v. Union Pac. R. Co.Court of Appeals for the Second Circuit · 1936
- Portland Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Salvage v. CommissionerCourt of Appeals for the Second Circuit · 1935
- Bothwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1935
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