Hazard Mfg. Co. v. Commissioner
2 B.T.A. 1152, 1925 BTA LEXIS 2163
Opinion
[1153] OPINION.
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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Hazard Mfg. Co. v. Commissioner, 2 B.T.A. 1152, 1925 BTA LEXIS 2163 (bta 1925).
2 B.T.A. 1152 (Hazard Mfg. Co. v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Appeal of Hazard Manufacturing Co.
2 B.T.A. 1152 (Board of Tax Appeals, 1925)