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W. R. STEPHENS COMPANY v. KELM

Civ. No. 5053.

140 F.Supp. 12 (1956)

W. R. STEPHENS COMPANY, a corporation, Plaintiff, v. Elmer F. KELM, former District Collector of Internal Revenue, Defendant.

United States District Court D. Minnesota, Fourth Division.

April 13, 1956.

Attorney(s) appearing for the Case

G. W. Townsend, Minneapolis, Minn., for plaintiff.

Erwin A. Goldstein, Washington, D. C., Alex Dim, Asst. U. S. Atty., St. Paul, Minn., for defendant.

DEVITT, District Judge.

Plaintiff, a Minnesota automobile dealer, brings this action to obtain refund of certain taxes paid to the government for the year 1948.

In dispute is the allowability of depreciation claimed by plaintiff, and disallowed by the government, on 30 Buick automobiles allegedly used by plaintiff during the year 1948 in the conduct of its business for such purposes as customer courtesy, pickup of parts, and general business use by officers...

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