REAL ESTATE-LAND TITLE & TRUST CO. V. UNITED STATES, 309 U. S. 13 (1940)
Subscribe to Cases that cite 309 U. S. 13
Case Resources
Search this Case
in Google Scholar
on the Web
Google Web Search
MSN Web Search
Yahoo! Web Search
in the News
Google News Search
Google News Archive Search
Yahoo! News Search
in the Blogs
BlawgSearch.com Search
Google Blog Search
Technorati Blog Search
in other Databases
Google Book Search
Online Research Resources
Cornell LII
Cornell Wex Dictionary & Encyclopedia
LLRX.com - Legal Research
Expert Witness Directory
Nolo Consumer & Business
US Court Forms
USA Constitution Annotated
WashLaw Directory
World LII
Online Case Law
Cornell LII
FastCase $
Lexis $
LexisOne
Loislaw $
USSCPlus.com $
VersusLaw $
Link to the Case Preview: http://supreme.justia.com/us/309/13/
Link to the Full Text of Case: http://supreme.justia.com/us/309/13/case.html
U.S. Supreme Court
Real Estate-Land Title & Trust Co. v. United States, 309 U.S. 13 (1940)
Real Estate-Land Title & Trust Co. v. United States
No. 229
Argued January 5, 1940
Decided January 15, 1990
309 U.S. 13
Syllabus
Under the Revenue Act of 1928, § 23(k), and Treasury Regulations 74, Art. 206, a deduction for obsolescence is not allowed for a plant which has not functionally depreciated, but which is a needless duplication acquired in a voluntary business consolidation, and which the management desires to eliminate, preferring another which is also adequate but which can be operated with fewer employees. Pp. 309 U. S. 117.
102 F.2d 582 affirmed.
Certiorari, 308 U.S. 539, to review a judgment reversing a judgment recovered in the District Court in a suit for a refund of income taxes.