Hagemeister Food Products Co. v. Commissioner

Board of Tax Appeals

Hagemeister Food Products Co. v. Commissioner

2 B.T.A. 21, 1925 BTA LEXIS 2577

CourtUnited States Board of Tax Appeals

DecidedJune 10, 1925

DocketDocket No. 650.

StatusPublished

Cited by1 cases

This text of 2 B.T.A. 21 (Hagemeister Food Products 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

Hagemeister Food Products Co. v. Commissioner, 2 B.T.A. 21, 1925 BTA LEXIS 2577 (bta 1925).

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Opinion

This appeal involves a deficiency in income taxes for the calendar years 1918, 1919, and 1920, in the amount of $5,901.06, and is based upon the disallowance by the Commissioner of losses claimed in those years on account of abandoning, scrapping, and discarding saloon fixtures belonging to the taxpayer.

FINDINGS OF FACT.

1. The taxpayer is a Wisconsin corporation, with its principal office at Preble. It was engaged in the business of manufacturing and selling beer. Both prior and subsequent to March 1, 1913, it acquired saloon fixtures which it placed without cost or rental in saloons of its regular customers. These fixtures consisted of bar fixtures, drain boards, refrigerators, mirrors, partitions, etc. There was a constant shifting and interchange of such equipment from [22]*22one location to another as customers went out of business or as ownership and arrangement of saloons changed hands.

2. On account of prohibition legislation a great part of those fixtures were scrapped, abandoned, or destroyed, during the years 1918 and 1919.

DECISION.

The determination of the Commissioner is approved. Neither the cost nor the March 1, 1913, value of the fixtures acquired prior to that date, nor the cost of those acquired subsequent to March 1, 1913, has been established.

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This appeal involves a deficiency in income taxes for the calendar years 1918, 1919, and 1920, in the amount of $5,901.06, and is based upon the disallowance by the Commissioner of losses claimed in those years on account of abandoning, scrapping, and discarding saloon fixtures belonging to the taxpayer.

FINDINGS OF FACT.

1. The taxpayer is a Wisconsin corporation, with its principal office at Preble. It was engaged in the business of manufacturing and selling beer. Both prior and subsequent to March 1, 1913, it acquired saloon fixtures which it placed without cost or rental in saloons of its regular customers. These fixtures consisted of bar fixtures, drain boards, refrigerators, mirrors, partitions, etc. There was a constant shifting and interchange of such equipment from [22]*22one location to another as customers went out of business or as ownership and arrangement of saloons changed hands.

2. On account of prohibition legislation a great part of those fixtures were scrapped, abandoned, or destroyed, during the years 1918 and 1919.

DECISION.

The determination of the Commissioner is approved. Neither the cost nor the March 1, 1913, value of the fixtures acquired prior to that date, nor the cost of those acquired subsequent to March 1, 1913, has been established.

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Bluebook (online)

2 B.T.A. 21, 1925 BTA LEXIS 2577, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hagemeister-food-products-co-v-commissioner-bta-1925.

Opinion

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