E. G. Robichaux Co. v. Commissioner

Fifth Circuit

E. G. Robichaux Co. v. Commissioner

32 F.2d 780, 7 A.F.T.R. (P-H) 8736, 1929 U.S. App. LEXIS 3885, 7 A.F.T.R. (RIA) 8736

CourtCourt of Appeals for the Fifth Circuit

DecidedMay 24, 1929

DocketNo. 5535

StatusPublished

Cited by2 cases

This text of 32 F.2d 780 (E. G. Robichaux Co. v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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E. G. Robichaux Co. v. Commissioner, 32 F.2d 780, 7 A.F.T.R. (P-H) 8736, 1929 U.S. App. LEXIS 3885, 7 A.F.T.R. (RIA) 8736 (5th Cir. 1929).

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Opinion

PER CURIAM.

This is a petition for review of a decision by the United States Board of Tax Appeals, which hold petitioner liable for a deficiency in its income tax for 1922 as a result of the'approval of rates of depreciation found by the Commissioner of Internal Revernue on account of the wear and tear of machinery and buildings used by petitioner in the manufacture of sugar. Robichaux & Co. v. Commissioner of Internal Revenue, 11 B. T. A. 907.

The finding of facte by the Board was supported by substantial evidence, and the only question sought to be raised by the petition is that such finding was contrary to the weight of the evidence. The jurisdiction of this court is limited to a review of the decisions of the Board upon matters of law, and does not extend to an inquiry into disputed questions of fact. Avery v. Commissioner of Internal Revenue (C. C. A.) 22 F. (2d) 6, 55 A. L. R. 1277.

Therefore, the decision of the Board of Tax Appeals is affirmed.

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PER CURIAM.

This is a petition for review of a decision by the United States Board of Tax Appeals, which hold petitioner liable for a deficiency in its income tax for 1922 as a result of the'approval of rates of depreciation found by the Commissioner of Internal Revernue on account of the wear and tear of machinery and buildings used by petitioner in the manufacture of sugar. Robichaux & Co. v. Commissioner of Internal Revenue, 11 B. T. A. 907.

The finding of facte by the Board was supported by substantial evidence, and the only question sought to be raised by the petition is that such finding was contrary to the weight of the evidence. The jurisdiction of this court is limited to a review of the decisions of the Board upon matters of law, and does not extend to an inquiry into disputed questions of fact. Avery v. Commissioner of Internal Revenue (C. C. A.) 22 F. (2d) 6, 55 A. L. R. 1277.

Therefore, the decision of the Board of Tax Appeals is affirmed.

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32 F.2d 780, 7 A.F.T.R. (P-H) 8736, 1929 U.S. App. LEXIS 3885, 7 A.F.T.R. (RIA) 8736, Counsel Stack Legal Research, https://law.counselstack.com/opinion/e-g-robichaux-co-v-commissioner-ca5-1929.

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