Appeal of Hazard Manufacturing Co.
2 B.T.A. 1152
CourtUnited States Board of Tax Appeals
DecidedOctober 30, 1925
DocketDocket No. 1658
StatusPublished
Cited by1 cases
This text of 2 B.T.A. 1152 (Appeal of Hazard Manufacturing Co.) 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
Appeal of Hazard Manufacturing Co., 2 B.T.A. 1152 (bta 1925).
Opinion
[1153]*1153OPINION.
It will be noted that the only evidence of life of machinery in taxpayer’s plant is of the heavy machinery, which comprises less than half, in cost, of the whole — how much less than half we are not informed.
It is impossible to determine the composite life of all of the machinery with such a paucity of evidence.
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Related
Hazard Mfg. Co. v. Commissioner
2 B.T.A. 1152 (Board of Tax Appeals, 1925)
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Bluebook (online)
2 B.T.A. 1152, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-hazard-manufacturing-co-bta-1925.