Appeal of the Twin Falls Title & Abstract Co.
Cases that cite this one
1 later published case cites this decision.
- Twin Falls Title & Abstract Co. v. Commissioner (United States Board of Tax Appeals 1925)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
DECISION.
The amount of $122.60, representing depreciation on office furniture and fixtures, is an allowable deduction from gross income for the calendar year 1920, and the deficiency should be recomputed to reflect this item. The determination of the Commissioner with respect to the claimed deductions representing alleged payment for an automobile and depreciation on automobiles, is approved. The amount of the deficiency will be finally settled on consent or on ten days’ notice in accordance with Bule 50.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.