Twentieth Century-Fox Film Corporation 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.

• a motion picture, once placed in service, is deprecia-ble even though it is not currently producing income
• a motion picture, once placed in service, is depreciable even though it is not currently producing income
• film capable of depreciation but not actually depreciated
• film capable of depreciation but not actually depreciated

Source: CourtListener parenthetical corpus (CC0).