# Appeals of Levy

> United States Board of Tax Appeals · July 14, 1925 · 2 B.T.A. 361

URL: https://www.frixlaw.com/law-library/cases/6800940

## Case

- **Full name:** Appeals of LOUIS C. LEVY and CHARLES A. LEVY
- **Court:** United States Board of Tax Appeals
- **Decided:** July 14, 1925
- **Citations:** 2 B.T.A. 361
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Ivins
- **Judges:** Ivins, Maequette, Morris
- **Cited by:** 1 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/6800940

## Opinion text

*362 OPINION.
Ivins:
The taxpayers’ material contentions being directly in point, the appeals are denied upon authority of the decision of the Supreme Court in Duffy v. Central R. R. Co. of New Jersey, 268 U. S. 55 , and of this Board’s decisions in the Appeal of the National City Bank of Seattle, 1 B. T. A. 139, and Appeal of Simmons & Ham *363 mond Mfg. Co., 1 B. T. A. 803. The expenditure giving rise to this controversy may be depreciated over the remaining life of the lease, as the Commissioner contends it should be.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6800940. Public record. Not legal advice.