Wilshire Medical Properties, Inc. v. United States

Ninth Circuit

Wilshire Medical Properties, Inc. v. United States

314 F.2d 333, 11 A.F.T.R.2d (RIA) 1003, 1963 U.S. App. LEXIS 5976

CourtCourt of Appeals for the Ninth Circuit

DecidedMarch 6, 1963

Docket17479_1

StatusPublished

Cited by3 cases

This text of 314 F.2d 333 (Wilshire Medical Properties, Inc. v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wilshire Medical Properties, Inc. v. United States, 314 F.2d 333, 11 A.F.T.R.2d (RIA) 1003, 1963 U.S. App. LEXIS 5976 (9th Cir. 1963).

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Opinion

PER CURIAM.

This is an appeal involving alleged overpayment of Federal taxes for certain years. The government’s motion for summary judgment was granted in the district court.

Under the stipulated facts, and the holding of Millinery Center Bldg. Corp. v. Commissioner, 2 Cir. 1955, 221 F.2d 322, we conclude that summary judgment is not the proper procedure to follow in this case; that the cause should be heard, *334 and appellant be given an opportunity to prove, if it can, it is entitled for depreciation purposes to some allocation of the purchase price between the land and the building. And see World Publishing Co. v. Commissioner, 8 Cir. 1962, 299 F.2d 614.

Remanded.

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PER CURIAM.

This is an appeal involving alleged overpayment of Federal taxes for certain years. The government’s motion for summary judgment was granted in the district court.

Under the stipulated facts, and the holding of Millinery Center Bldg. Corp. v. Commissioner, 2 Cir. 1955, 221 F.2d 322, we conclude that summary judgment is not the proper procedure to follow in this case; that the cause should be heard, *334 and appellant be given an opportunity to prove, if it can, it is entitled for depreciation purposes to some allocation of the purchase price between the land and the building. And see World Publishing Co. v. Commissioner, 8 Cir. 1962, 299 F.2d 614.

Remanded.

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Bluebook (online)

314 F.2d 333, 11 A.F.T.R.2d (RIA) 1003, 1963 U.S. App. LEXIS 5976, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wilshire-medical-properties-inc-v-united-states-ca9-1963.

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