Advocate Publishing Co. v. Commissioner

Board of Tax Appeals

Advocate Publishing Co. v. Commissioner

6 B.T.A. 780, 1927 BTA LEXIS 3408

CourtUnited States Board of Tax Appeals

DecidedApril 11, 1927

DocketDocket No. 9711.

StatusPublished

Cited by2 cases

This text of 6 B.T.A. 780 (Advocate Publishing Co. v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

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

Pincite

Opinion

[781]*781OPINION.

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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[781]*781OPINION.

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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Bluebook (online)

6 B.T.A. 780, 1927 BTA LEXIS 3408, Counsel Stack Legal Research, https://law.counselstack.com/opinion/advocate-publishing-co-v-commissioner-bta-1927.

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