Case Name: Robert H. Montgomery
Court: United States Court of Claims
Jurisdiction: United States
Decision Date: 1939-03-06
Citations: 88 Ct. Cl. 622
Docket Number: No. 43136
Parties: Robert H. Montgomery.
Judges: 
Reporter: United States Court of Claims Reports
Volume: 88
Pages: 622–622

Head Matter:
No. 43136.
March 6, 1939
Robert H. Montgomery.

Opinion:
Income tax; deduction for additional State tax; ascertainment of loss; gift to son; depreciation on property acquired by gift. In accordance with its decision of May 2, 1938 (87 C. Cls. 218) and upon a stipulation by parties as to the amount due under said decision, the court rendered judgment for the plaintiff in the sum of $2,760.11, with interest-,, thereon from March 13,1935, according to law.
PAY AND ALLOWANCES