Kittredge v. Commissioner of Internal Revenue

How courts have described this case

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

• winery depreciable though not in production for 9 years; taxpayer merely failed to find a tenant or to operate the property for himself during the years in question
• idle factory may depreciate more rapidly than one in use
• idle factory may depreciate more rapidly than one in use

Source: CourtListener parenthetical corpus (CC0).