Fontius Shoe Co. v. Commissioner
7 B.T.A. 1098, 1927 BTA LEXIS 3009
CourtUnited States Board of Tax Appeals
DecidedAugust 22, 1927
DocketDocket No. 9944.
StatusPublished
Cited by1 cases
This text of 7 B.T.A. 1098 (Fontius Shoe 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
Fontius Shoe Co. v. Commissioner, 7 B.T.A. 1098, 1927 BTA LEXIS 3009 (bta 1927).
Opinion
[1099]*1099OPINION.
Petitioner is entitled to an allowance for depreciation based on the depreciated cost of furniture and fixtures above found, less salvage value, and prorated over the remaining term of the lease. See Appeal of H. Citrin, 2 B. T. A. 626; Appeal of Kunkel & Co., 3 B. T. A. 133.
Judgment will be entered on IS days’ notice, under Buie SO.
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Related
Fontius Shoe Co. v. Commissioner
7 B.T.A. 1098 (Board of Tax Appeals, 1927)
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Bluebook (online)
7 B.T.A. 1098, 1927 BTA LEXIS 3009, Counsel Stack Legal Research, https://law.counselstack.com/opinion/fontius-shoe-co-v-commissioner-bta-1927.