P. DOUGHERTY CO.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Sanders v. Commissioner OF Internal Revenue, 225 F.2d 629 (10th Cir. 1955)
  …court. Commissioner of Internal Revenue v. Lane-Wells Co., supra; Hatfried, Inc., v. Commissioner, supra; Credit Bureau of Greater N. Y. v. Commissioner, 2 Cir., 162 F. 2d 7; P. Dougherty Co. v. Commissioner, 4 Cir., 159 F. 2d 269, certiorari denied 331 U.S. 838, 67 S.Ct. 1515, 91 L.Ed. 1850; Southeastern Finance Co. v. Commissioner, supra; Paymer v. Commissioner, supra; Fides, A. G. v. Commissioner, supra. The taxpayers filed tentative or skeleton returns which contained no detailed information as to inco…
• Seas Shipping Co., Inc. v. Commissioner OF Internal Revenue, 371 F.2d 528 (2d Cir. 1967)
  …n a difficult one to draw, and Courts of Appeals should not overturn decisions of the Tax Court on this question unless they are manifestly wrong. P. Dougherty Co. v. Commissioner of Internal Revenue, 159 F. 2d 269; 272 (4 Cir. 1946), cert. denied, 331 U.S. 838, 67 S.Ct. 1515, 91 L.Ed. 1850 (1947). Here the strapping was a nonrecurring expenditure of a purely preventative nature, the benefits of which were to stretch out over the lifetime of [*533] the ship. There is no reason to disturb the decision of th…
• Cal. Trucking Ass'n v. Bhd. OF Teamsters & Auto Truck Drivers, 679 F.2d 1275 (9th Cir. 1981)
  …mmissioner, 359 F. 2d 191, 198 (2nd Cir. 1966) (for depreciation purposes useful life of barge initiated when it became ready for service, not when put into use); P. Dougherty Co. v. Commissioner, 159 F. 2d 269, 272-74 (4th Cir. 1946), cert. denied, 331 U.S. 838, 67 S.Ct. 1515, 91 L.Ed. 1850 (1947) (same); Kittredge v. Commissioner, 88 F. 2d 632, 634 (2nd Cir. 1936) (idle factory may depreciate more rapidly than one in use). But see Airco-Speer Carbon-Graphite v. International Union of Electrical, 479 F.Sup…