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MASSEY MOTORS v. UNITED STATES

No. 141.

364 U.S. 92 (1960)

80 S.Ct. 1424

4 L.Ed.2d 1592

MASSEY MOTORS, INC. v. UNITED STATES.

Supreme Court of United States.

Decided June 27, 1960.

Attorney(s) appearing for the Case

William R. Frazier argued the cause for petitioner in No. 141. With him on the brief was James P. Hill.

Howard A. Heffron argued the cause for the United States in No. 141 and for petitioner in No. 143. On the briefs were Solicitor General Rankin, Assistant Attorney General Rice, Ralph S. Spritzer, I. Henry Kutz and Helen A. Buckley.

Edgar Bernhard argued the cause for respondents in No. 143. With him on the brief were Roswell Magill, Harry N. Wyatt, Donald J. Yellon and John C. Klett, Jr.

MR. JUSTICE CLARK delivered the opinion of the Court.

These consolidated cases involve the depreciation allowance for automobiles used in rental and allied service, as claimed under § 23 (l) of the Internal Revenue Code of 1939, which permits the deduction for income tax purposes of a "reasonable allowance for the exhaustion, wear and tear . . . of property used in the trade or business." The applicable Treasury Regulations 111, § 29.23 (l)-1, defines such...

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