Bertrand W. Cohn v. United States of America, William R. Kent v. United States of America, Louise C. Kent v. United States

How courts have described this case

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

• upon redetermination of the useful life, depreciation is not modified for prior years, but the remaining depreciated cost is spread ratably over the new estimated remaining useful life and depreciation deductions taken accordingly for the current and succeeding years

Source: CourtListener parenthetical corpus (CC0).