Hazard Mfg. Co. v. Commissioner
2 B.T.A. 1152, 1925 BTA LEXIS 2163
This text of 2 B.T.A. 1152 (Hazard Mfg. 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
Hazard Mfg. Co. v. Commissioner, 2 B.T.A. 1152, 1925 BTA LEXIS 2163 (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.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Appeal of Hazard Manufacturing Co.
2 B.T.A. 1152 (Board of Tax Appeals, 1925)
Cite This Page — Counsel Stack
Bluebook (online)
2 B.T.A. 1152, 1925 BTA LEXIS 2163, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hazard-mfg-co-v-commissioner-bta-1925.