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Transcription
I BROWN SHOE CO. v. COMMISSIONER. 11 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. Justi'ck Black agrees with the Court of Appeals and would affirm its judgment. Acts (§ 113 (a) (8)) since 1932, to indicate that contributions from outsider,*' intended as additions to capital should be included in the eonTflutation,. Sbe S Rep. No. 665, 72d Cong., 1st Sess. 27-28 (1932); IC R , Rep. No. 1492,72d Cong., 1st Sess. 13 (1932)'.
