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HERTZ CORP. v. UNITED STATES

No. 283.

364 U.S. 122 (1960)

80 S.Ct. 1420

4 L.Ed.2d 1603

HERTZ CORPORATION (SUCCESSOR TO J. FRANK CONNOR, INC.) v. UNITED STATES.

Supreme Court of United States.

Decided June 27, 1960.

Attorney(s) appearing for the Case

Edgar Bernhard argued the cause for petitioner. With him on the brief were Roswell Magill, Harry N. Wyatt, Donald J. Yellon and John C. Klett, Jr.

Howard A. Heffron argued the cause for the United States. On the brief were Solicitor General Rankin, Assistant Attorney General Rice, Ralph S. Spritzer, I. Henry Kutz and Myron C. Baum.

MR. JUSTICE CLARK delivered the opinion of the Court.

This case, like No. 141, Massey Motors, Inc., v. United States, and No. 143, Commissioner v. Evans, both decided today, ante, p. 92, involves the depreciation allowable on cars and trucks used by petitioner's predecessor in its automobile rental business during the years 1954-1956, inclusive. The taxpayer elected to avail itself of the accelerated method of depreciation provided...

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