Advocate Publishing Co. v. Commissioner

6 B.T.A. 780, 1927 BTA LEXIS 3408
United States Board of Tax Appeals·Decided April 11, 1927·No. Docket No. 9711.·Published·Cited by 2 cases

Opinion

[781] OPINION.

Van Fossan:

The sole question in this case is the value in 1918 for depreciation purposes of certain property used in the printing business. No evidence was offered as to the date of acquisition or the cost of the property. Replacement value is not a proper basis for determining depreciation. Greenabaum Bros., Inc., v. Commissioner, 6 B. T. A. 86.

Judgment will be entered for the respondent.

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Advocate Publishing Co. v. Commissioner, 6 B.T.A. 780, 1927 BTA LEXIS 3408 (bta 1927).

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Advocate Publishing Co. v. Commissioner
6 B.T.A. 780 (Board of Tax Appeals, 1927)