§718

Brokertec Holdings, Inc f.k.a. ICAP US Investment Partnership, Petitioner · 2019

ghth Circuit had reversed the decision of this Court, wherein we held that the community group contributions ofproperty and money were not "contribution[s] to capital" included in the taxpayer's computation ofits equity invested capital under former sec. 718 but that property acquired through the contributions could be depreciated as assets that the taxpayer purchased directly. - 28 - [*28] with the community groups: (1) build or enlarge a factory and operate it for at least 10 years with a mini

Hoopengarner v. Commissioner 80 T.C. 538 · 1983

Henry C. Beck Co. v. Commissioner 52 T.C. 1 · 1969

Schenley Industries, Inc. v. Commissioner 42 T.C. 129 · 1964

Connecticut Light & Power Co. v. Commissioner 40 T.C. 597 · 1963

Frelbro Corp. v. Commissioner 36 T.C. 864 · 1961

Topeka State Journal, Inc. v. Commissioner 34 T.C. 205 · 1960

Basin Oil Co. v. Commissioner 32 T.C. 70 · 1959

American Enka Corp. v. Commissioner 30 T.C. 684 · 1958

Palm Beach Liquors, Inc. v. Commissioner 31 T.C. 125 · 1958

Crestwood Publishing Co. v. Commissioner 29 T.C. 789 · 1958

Crane Company of Minnesota v. Commissioner 25 T.C. 727 · 1956

Avco Manufacturing Corp. v. Commissioner 25 T.C. 975 · 1956

Great American Industries, Inc. v. Commissioner 25 T.C. 1160 · 1956

Flotill Products, Inc. v. Commissioner 26 T.C. 222 · 1956

Avildsen Tools & Machines, Inc. v. Commissioner 26 T.C. 1127 · 1956

Jackson-Raymond Co. v. Commissioner 23 T.C. 826 · 1955

Smith's Heating, Inc. v. Commissioner 24 T.C. 533 · 1955

Stacey Manufacturing Co. v. Commissioner 24 T.C. 703 · 1955

Journal-Tribune Publishing Co. v. Commissioner 24 T.C. 1048 · 1955

Hobet Mining, Incorporated v. DOWCP · Cir.

West Virginia CWP Fund v. Page Bender, Jr. 782 F.3d 129 · Cir.

Helen Mining Co v. James Elliott, Sr. 859 F.3d 226 · Cir.

Frontier-Kemper Constructors, Inc. v. Director, Office of Workers' Compensation Programs 876 F.3d 683 · Cir.

Frontier-Kemper Constructors v. DOWCP · Cir.

Karst Robbins Coal Co. v. OWCP 969 F.3d 316 · Cir.

Gun Owners of America, Inc. v. Merrick B. Garland 992 F.3d 446 · Cir.

Mabel Samons v. Nat'l Mines Corp. 25 F.4th 455 · Cir.

Kentland Elkhorn Coal Corporation v. Noah Hall Director, Office of Workers' Compensation Programs, United States Department of Labor 287 F.3d 555 · Cir.

In Re: Cody, Inc., Debtor. Cody, Inc., Debtor-Appellant v. County of Orange and Town of Woodbury 338 F.3d 89 · Cir.

Glen Coal Co. v. Director, Office of Workers' Compensation Programs 77 F. App'x 878 · Cir.

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