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Transcription
To the extent that petitioner acquired property involved in this controversy after December 31, 1920, it is entitled to deductions on account of depreciation under § 113 (a) (8) (B ). It also may include the value of the contributions from community groups in equity invested capital under § 718 (a) (1) and (2). The judgment of the Court of Appeals is reversed and the case remanded with directions to remand to the Tax Court for further proceedings in conformity with this opinion. Reversed. M r. Justice Black agrees with the Court of Appeals and would affirm its judgment. BROWN SHOE CO. v. COMMISSIONER. 11 y Acts (§ 113 (a) (8)) since 1932, to indicate that outsiders intended as additions to capital should cboen tirnicbluutdieodn si nf rtohme computation. See S. Rep. No. 665, 72d Cong., 1st Sess. 27-28 (1932); H. R. Rep. No. 1492,72d Cong., 1st Sess. 13 (1932).
