Newbury v. United States
323 U.S. 802 | SCOTUS | 1944
Income tax; deduction for depreciation of trust property not allowable to beneficiary; Section 23 (1), Revenue Act of 1934 ; 48 Stat. 689. Commissioner v. Netcher, 143 Fed. (2d) 484, cited.
Decided October 2, 1944; plaintiff not entitled to recover and petition dismissed. Ante, page 192.
Plaintiff’s petition for writ of certiorari denied by the Supreme Court January 29, 1945.