Beatrice W. Oppenheimer v. District of Columbia

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “It is not to be supposed that Congress, in allowing deductions of depreciation for tax purposes, intended that a taxpayer should recoup more than his investment in depreciated property.” (internal quotation and citation omitted)

Source: CourtListener parenthetical corpus (CC0).