# Millinery Center Bldg. Corp. v. Commissioner

> United States Tax Court · February 26, 1954 · 21 T.C. 817

URL: https://www.frixlaw.com/law-library/cases/4476662

## Case

- **Full name:** Millinery Center Building Corp. (Now Fashion Center Building Corp.) v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** February 26, 1954
- **Citations:** 21 T.C. 817; 1954 U.S. Tax Ct. LEXIS 284
- **Precedential status:** Published
- **Opinion:** Dissent by Aeundellmurdockopfertietjensbaumbice
- **Judges:** Withey,Opper,Tietjens,Raum,Rice
- **Cited by:** 9 later opinions in the Frix Law Library

## Citator (automated)

- **Red flag:** Reversed on other grounds by Millinery Center Building Corporation v. Commissioner of Internal Revenue, 221 F.2d 322 (1955).
- Negative treatments: 1
- Distinguished by: 0
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4476662

## Opinion text

AeuNdell, Murdock, Opfer, TietjeNS, Baum, and Bice, JJ., dissenting : Some part of the purchase price should be allocated to the additional rights in the building acquired in the purchase, using the principle of Cohan v. Commissioner, 39 F. 2d 540 , if necessary. This additional cost of the building would then be recovered through depreciation.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4476662. Public record. Not legal advice.