Motor Car Supply Co. v. Commissioner

Board of Tax Appeals

Motor Car Supply Co. v. Commissioner

9 B.T.A. 556, 1927 BTA LEXIS 2554

United States Board of Tax Appeals·Decided December 12, 1927·No. Docket No. 2088.·Published·Cited by 1 cases

Opinion

[557] OPINION.

Teussell :

The allowable depreciation for the taxable year in question was depreciation sustained in that year alone. The method of computation used resulted in the inclusion of depreciation accumulated in prior years and not deducted in prior income-tax returns. Appeal of Fort Orange Paper Co., 1 B. T. A. 1230. The action of the Commissioner must, therefore, be affirmed.

Judgment will be entered for the respondent.

Considered by Littleton, Smith, and Love.

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[557] OPINION.

Teussell :

The allowable depreciation for the taxable year in question was depreciation sustained in that year alone. The method of computation used resulted in the inclusion of depreciation accumulated in prior years and not deducted in prior income-tax returns. Appeal of Fort Orange Paper Co., 1 B. T. A. 1230. The action of the Commissioner must, therefore, be affirmed.

Judgment will be entered for the respondent.

Considered by Littleton, Smith, and Love.

Motor Car Supply Co. v. Commissioner, 9 B.T.A. 556, 1927 BTA LEXIS 2554 (bta 1927).

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Opinion

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