Legal Opinion
Pelham Hall Co. v. Carney
Court of Appeals for the First Circuit
Decided May 14, 1940No. 3517PublishedCited by 15 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
Pelham Hall Company, the plaintiff below, appeals from a judgment for the Collector in an action for the recovery of an alleged overpayment of income taxes for the fiscal year ending August 31, 1932. The item in dispute has to do with the base upon which depreciation on a certain building owned by the plaintiff is to be calculated.
The plaintiff was incorporated May 6, 1931, as a means of refinancing the Pelham Hall Building in Brookline, Massachusetts. There were outstanding and in default $1,172,000 of bonds of the predecessor corporation, called Pelham Hall, Inc.,…
2Cases cited13 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Tucker v. AlexanderSupreme Court of the United States · 1927
- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
- United States v. AndrewsSupreme Court of the United States · 1938
- Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940
8 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Bennett v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1940
- Pelham Hall Co. v. HassettCourt of Appeals for the First Circuit · 1945
- United States v. 26.075 Acres, More or Less Located in Swift Creek TownshipDistrict Court, E.D. North Carolina · 1988
- Bernard A. Kaplan James J. Shipley Norma Kaplan Edward Englander v. Rca Corporation, a Delaware CorporationCourt of Appeals for the Fourth Circuit · 1986
- Hempt Bros., Inc. v. United StatesDistrict Court, M.D. Pennsylvania · 1973
10 more not listed; retrieve them via the Exa API.