United States Board of Tax Appeals, 1925

Appeals of Levy

United States Board of Tax Appeals · Decided July 14, 1925 · Ivins, Maequette, Morris

2 B.T.A. 361

Cases that cite this one

1 later published case cites this decision.

Levy v. Commissioner (United States Board of Tax Appeals 1925)

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Opinion of the Court

*362OPINION.

Ivins:

The taxpayers’ material contentions being directly in point, the appeals are denied upon authority of the decision of the Supreme Court in Duffy v. Central R. R. Co. of New Jersey, 268 U. S. 55, and of this Board’s decisions in the Appeal of the National City Bank of Seattle, 1 B. T. A. 139, and Appeal of Simmons & Ham*363mond Mfg. Co., 1 B. T. A. 803. The expenditure giving rise to this controversy may be depreciated over the remaining life of the lease, as the Commissioner contends it should be.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.