# W. B. Davis & Son, Inc. v. Commissioner

> United States Tax Court · December 10, 1945 · 5 T.C. 1195

URL: https://www.frixlaw.com/law-library/cases/4480770

## Case

- **Full name:** W. B. Davis & Son, Inc. v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** December 10, 1945
- **Citations:** 5 T.C. 1195; 1945 U.S. Tax Ct. LEXIS 28
- **Precedential status:** Published
- **Opinion:** Dissent by Murdock
- **Judges:** Arundell
- **Cited by:** 37 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4480770

## Opinion text

MuRdock, J., dissenting: The Fidelity machines became completely obsolete during the taxable year. The petitioner discontinued its use of them and set them aside with no prospect of ever finding further use for them. It is entitled to deduct the difference between their remaining basis and their salvage value.
Smith, Arundell, and Harron, JJ., agree with this dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4480770. Public record. Not legal advice.