Appeal of Delaware Coal & Supply Co.
Cases that cite this one
1 later published case cites this decision.
- Delaware Coal & Supply Co. v. Commissioner (United States Board of Tax Appeals 1926)
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
In computing the taxpayer’s net income for the year 1920, depreciation on the automobiles and trucks set forth in the findings of fact should be allowed in the amount of $2,668.11. For the year 1921, depreciation should be allowed on said automobiles and trucks in the amount of $5,038.85; and the profit from the sale of the 11 lots referred to in the findings of fact should be $4,656.64, instead of $6,790, as reported by the taxpayer in its return for that year.
Order of redetermination will be entered on 10 days’ notice, under Rule 50.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.