UNITED STATES
v.
ATLANTIC COAST LINE RAILROAD CO.

U.S. | 1946-04-29
No. 943
328 U.S. 826 Supreme Court of the United States (1946) Positive Treatment
Cited by 1 case
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  • Crane v. Commissioner of Internal Revenue, 331 U.S. 1 (U.S. 1947)
    …the entire property had a zero basis, it held that she was not entitled to the 1938 depreciation deduction on the building which she had inconsistently claimed. For these reasons, it did not expunge the deficiency in its entirety. 153 F. 2d 504. 328 U. S. 826. All subsequent references to a revenue act are to this Act unless otherwise indicated. The relevant parts of the gain and loss provisions of the Act and Code are identical. Old Colony R. Co. v. Commissioner, 284 U. S. 552, 560. See Webster’s New…

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