Legal Opinion
Arundel-Brooks Concrete Corp. v. Commissioner of Int. Rev.
Court of Appeals for the Fourth Circuit
Decided July 30, 1942No. 4939PublishedCited by 7 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This is a petition for the review of a decision of the United States Board of Tax Appeals determining a deficiency in petitioner’s income and excess profits taxes for the calendar year 1937 in the amounts of $199.44 and $60.77, respectively. The opinion of the Board, entered on December 29, 1941, is reported in 45 B.T.A. 178. The single question now before us is an interpretation of the word “cosf’ as a basis for computing depreciation deductions under sections 23(l), 113(a) and (b) (1) (A), and 114(a) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev. Acts, pages 829, 859,…
2Cases cited8 opinions
- Edwards v. Cuba RailroadSupreme Court of the United States · 1925
- Liberty Light & Power Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- Sportwear Hosiery Mills v. CommissionerCourt of Appeals for the Third Circuit · 1942
- Pennsylvania Indemnity Co. v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Third Circuit · 1935
- Tampa Elec. Co. v. CommissionerUnited States Board of Tax Appeals · 1928
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
- Brown Shoe Co. v. CommissionerSupreme Court of the United States · 1950
- Commissioner of Internal Revenue v. Revere Land Co.Court of Appeals for the Third Circuit · 1948
- Detroit Edison Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
- Commissioner of Internal Revenue v. Arundel-Brooks Concrete Corp.Court of Appeals for the Fourth Circuit · 1945
2 more not listed; retrieve them via the Exa API.